Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Levy of tax - non-banking financial services -...     TaxTMI    Assessment u/s 153A - Addition u/s 68 - bogus...     TaxTMI    Addition of bogus sales - difference in opinion...     TaxTMI    Revision u/s 263 - CSR expenses - admissibility as...     TaxTMI    Validity of reopening of assessment - The High...     TaxTMI    Correct head of income - Income from leasing or...     TaxTMI    Cancellation of GST registration of petitioner -...     TaxTMI    Violation of principles of natural justice - Mode...     TaxTMI    Classification of goods - rate of tax - Classic...     TaxTMI    Seeking activation of GSTIN and granting final...     TaxTMI    Recovery of tax arrears from the Former director of...     TaxTMI    Grant of Regular Bail - Forged tax invoices -...     TaxTMI    Income taxable in India or not - Salary income -...     TaxTMI    Jurisdiction of AO - Validity of notice issued u/s...     TaxTMI    Eligibility for concessional rate of GST - Biomass...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Demand of service tax on advances received - works contracts - ...

Service Tax

September 20, 2016

Demand of service tax on advances received - works contracts - advances made cannot be subject to tax if such advances are adjusted against dues for rendering of service as that would amount to double taxation. - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the...

  2. Adjustment of advance of service tax was paid but had not been shown in the ST-3 Return as advances and not been adjusted subsequently - Under Rule 6 of the Service Tax...

  3. Demand of differential duty - Revenue adjusted rebate (refund) from Unit II towards interest due from Unit I - the rebate cannot be adjusted towards the interest due of...

  4. Tax liability due to MAT u/s 115JB is subject to advance tax and in case of failure to deposit advance tax, interest u/s 234B is payable - SC

  5. Demand of interest - assessee sought adjustment of refunds due to the petitioner against the outstanding demands u/s 245 - Revenue directed to adjust the refund with the...

  6. Valuation - inclusion of notional interest on advances received - they did not extend this cash discount to those dealers who are not making advance payment - additions...

  7. Territorial Jurisdiction - demand of service tax - Commissioner of Service Tax, Bangalore has no jurisdiction to make any demand of service tax in respect of...

  8. Levy of GST - time of supply - Mobilization Advance received - On reading the Receipt voucher no RTGS 223033 dated 8-2-21, the recipient deducted TDS under Section 51...

  9. Interest u/s 234C - interest for deferment of advance tax - If on a particular due date for payment of advance tax, the facts show that there is no liability to pay...

  10. Service tax on advance received - The appellants cannot take a plea that they will discharge service tax when they adjust the said advance amount as and when there is...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Rectification u/s 154 - The Assessee argued that the assessments u/s 1...
H: Detention Order under COFEPOSA - legal heirs of detenu - Smuggling - d...
H: Levy of penalty - mis-declaration of goods - unflavoured boiled supari...
H: Suspension of license of public bonded warehouse - bonded goods were s...
H: Classification of imported goods - Navigation System - Multifunctional...
H: Offences triable by Special Court - offences other than the Companies ...
H: Judicial Discipline - Seeking refund of accumulated Cenvat credit - in...
H: Works Contract Service - availment of Composition Scheme - The Tribuna...
H: Refund of accumulated credit - Eligibility to CENVAT credit to a manuf...
H: Legal implication of a promotional trailer - absence of specific conte...
H: Dishonour of Cheque - territorial jurisdiction - Foreign instrument - ...
H: Seeking renewal of registration of Goods Service Tax (GST) - cancelled...
H: Validity Of order passed without signed by the authority - Principles ...
H: Demand of GST - The High court noted that the return of documents rais...
H: Validity Of Order for Cancellation of Registration passed in Form GST ...
F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
C: Extension period for 3 months to Ortho-phosphoric Acid which is used f...
N: Streamlining of Halal Certification Process for Meat and Meat Products
A: GST COLLECTION – NET COLLECTION DESERVE PUBLICATION/ REPORTING INSTEAD...
A: Demand should not be raised when negative taxable and invoice value ar...
A: Various Types Of Trusts and Their Importance
A: IGST is not payable under RCM for services in Free-on-Board and Cost I...
N: Amendment in Notification No. 60/2022 dated the 10th June, 2022 read w...
A: MEETING OF CREDITORS - INSOLVENCY RESOLUTION PROCESS - PERSONAL GUARAN...
A: Goods seized cannot be released by invoking writ jurisdiction if no ap...
A: Various Types of Charges on Property
A: Assessment Order quashed when Assessee incorrectly reported turnover i...
A: Guidelines for AOs for initiating proceedings u/s 147 of I.T. Act, 196...
A: Navigating the Business Landscape: The Imperative of Effective Cost Ma...
A: REJECTION OF REPAYMENT PLAN