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Service Tax - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

The cancellation charges recovered by the appellant cannot be ...

Service Tax

December 7, 2016

The cancellation charges recovered by the appellant cannot be held to be the consideration for providing business exhibition services - The same are thus not liable to service tax - AT

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  2. Business Exhibition Service - lease out stalls - Cultural Dusshera Exhibition - leasing stalls and land will not fall under the category of “business exhibition services”.

  3. Levy of service tax - exhibition service provided by foreign service provider in respect of exhibition in abroad - admittedly the whole of the service was provided...

  4. Claim of demurrage charges - As the assessee has taken a business decision the demurrage charges and cancellation charges are allowable as business expenditure - AT

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  9. Clinical testing service - since these services were wholly provided outside India, are not liable to service tax from the appellant under the reverse charge mechanism...

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