Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

It is fairly well settled that when a new service is introduced ...

Service Tax

November 29, 2016

It is fairly well settled that when a new service is introduced from a particular date, the same activity cannot be charged to service tax prior to that date. The only exception could be if the new service is carved out of an existing service - AT

View Source

 


 

You may also like:

  1. Business Auxiliary Service - activity of chilling of milk - chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not...

  2. Job work - activity of processing of chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not liable to service tax - AT

  3. Services provided was to arrange finance - it is settled that the appellant's activities shall fall within the category of BAS - AT

  4. Valuation - inclusion of ship demurrage charges - it is settled that the demurrage charges cannot be included in the transaction value of imported goods. - AT

  5. Negative list in service tax introduced.

  6. Appellant are clearing the solar system through dealers - appellant are not charging installation charges separately, but for installation activity, they are liable to...

  7. It is fairly well settled that service tax is liable only on the value of consideration received for providing the services. Out of pocket expenses which are in the...

  8. Reverse charge mechanism - Section 66A of the Finance Act 1994 - services received and consumed outside India - services for obtaining Foreign Currency Term Loan -...

  9. Scope of supply - charging of battery - activity of supply of electrical energy - The charging of electric battery is an activity amounting to supply service, i.e.,...

  10. Addition u/s 68 of the Income Tax Act - capital introduced by the partner - the partner who introduced the capital has confirmed and owned the same – no addition - AT

 

Quick Updates:Latest Updates