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    Characterization of receipt - amount received by...     TaxTMI    Validity of assessment order - SCN as also the...     TaxTMI    Seeking reimbursement of GST amount paid by the...     TaxTMI    Condonation of delay in filing an appeal before the...     TaxTMI    Valuation of imported goods - inclusion of royalty...     TaxTMI    Reopening of assessment u/s 147 - The petitioner...     TaxTMI    Validity Of Order passed u/s 73 of the Central...     TaxTMI    Denial of Input Tax Credit (ITC) - Proof of...     TaxTMI    Rectification petition - Validity Of Order passed -...     TaxTMI    Service of SCN - Breach of principles of natural...     TaxTMI    Fixation of Tariff Value of Edible Oils, Brass...     TaxTMI    The Ministry of Finance's recent notification...     TaxTMI    Levy of late fee u/s 234E for the delay in filing...     TaxTMI    Jurisdiction to issue show cause notice and...     TaxTMI    Disparity between the petitioner's GSTR 1 and GSTR...     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 November 2016 Year 2016 This

Levy of service tax on accrual basis - transaction with ...

Service Tax

November 19, 2016

Levy of service tax on accrual basis - transaction with associated persons - when the debit/credit entry was made in the account in terms of Rule 6 of Service Tax Rules, 1994 - the issue is revenue neutral - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Payment of Service tax was not made through challan instead the payment was made through debit entry in the Cenvat credit account - cenvat credit allowed on the basis of...

  2. Valuation u/s 67 - import of services - reverse charge - consultancy services - transaction with associated enterprise (AE) - addition on account of amount debited or...

  3. Related party transactions - associated enterprises - once debit entries were made even though provisional basis and subsequently final entries are made, it is only the...

  4. Levy of service tax on services provided to associated companies - book adjustment entries - When the service recipient itself is not there, the question of book...

  5. Ad-hoc cargo and Deposit Account - levy of service tax on receipt of advance - service tax already deposited on accrual basis - stay granted. - AT

  6. Relevant date for payment of service tax where services are provided to Associate Enterprises - accrual basis or receipt basis - Scope of ection 67(4) - If Revenue's...

  7. CENVAT Credit - Credit on strength of debit notes - duty paying documents - there is no reason to deny the credit on the basis of the debit notes - AT

  8. Recovery of short paid service tax - Construction of Complex Service - adjustment of the excess service tax paid - Service Tax when introduced followed the receipt based...

  9. Violation of Section 10(6) of FEMA - advance remittance is permissible in law against imports - One is failed to understand why a person would make alleged hawala...

  10. Outstanding consideration to be paid by Holding Company - effect of amendment - the debit entries made prior to 10.05.2008 and shown outstanding on that date cannot be...

 

Quick Updates:Latest Updates

H: Eligibility for concessional rate of GST - Biomass Fired (Steam) Boile...
H: Allowable expenditure of Education Cess” - The Supreme Court set aside...
H: Waiver of interest u/s 234A, 234B and 234C - marginal delay in filing ...
H: Validity of assessment order - as argued without giving the petitioner...
H: Estimation of income - bogus purchases - quantification of profit - Th...
H: Reopening of assessment - The Appellate Tribunal cited the CBDTs instr...
H: Levying penalty u/s. 271(1)(c) - The appellant, a partner in a partner...
H: Jurisdiction of AO - Validity of notice issued u/s 143(2) - No objecti...
H: Addition u/s 40A(3) - Cash expenditure - assessee has made payments to...
H: Income taxable in India or not - Salary income - Australia assignment ...
H: Taxability of income in India - Addition of receipt emanating from off...
H: Eligibility of Deduction u/s 80P - bank interest earned from cooperati...
H: Adjudication of SCN after 17 years - The High Court ruled that the bel...
H: Finalization of the provisional assessment - The High Court emphasized...
H: Remission of duty - Application of Section 23 - duty free goods brough...
F: Notification No. 3/2023 - Compensation Cess (Rate) dt. 26.07.2023-Is i...
F: Man power supply to Poultry Farm - Taxable or exempt
F: iterest liability
F: Credit Note
F: gst rule 96(10)
N: Rate of exchange of one unit of foreign currency equivalent to Indian ...
C: Partial modification to the circular no. IBBI/LIQ/61/2023 dated 28th S...
C: Circular on Standardization of the Private Placement Memorandum (PPM) ...
C: Discontinuation of Safeguard measures on import of Isopropyl alcohol (...
N: Notify “Public Tech Platform for Frictionless Credit” as the system wi...
N: Seeks to rescinds Notification G.O. (P) No.123/2023/TAXES dated the 12...
A: The onus is entirely on the Revenue to establish existence of PE every year
A: Know the Contrasts between PF and ESIC
A: RECENT SUPREME COURT JUDGMENTS ON ARBITRATION
A: If tax liability including interest has been paid subsequently SCN can...