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
VAT - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Lease line charges - VAT or service tax - since a subscriber of ...

VAT and Sales Tax

January 6, 2017

Lease line charges - VAT or service tax - since a subscriber of a lease line does not become the owner of the line either by control or by possession and hence such charges are only for services rendered and there is no element of sale therein - No VAT - HC

View Source

 


 

You may also like:

  1. TDS on lease line charges - there was no requirement to deduct tax at source out of such lease line charges

  2. TDS u/s 194J OR 194I - Applicability of Tax Deduction at Source on payments towards internet & communication charges - lease line charges - No TDS liability

  3. Right of use - VAT liability - hiring of Deluxe buses by DTC - there is no transfer of the effective control and possession - possession has always remained with the...

  4. Levy of Value Added Tax (VAT) - The State Government cannot enrich by wrongly bringing the transportation charges and the installation charges as part of sale price of...

  5. Reimbursable expenses cannot be added to the gross value for discharge of services tax - AT

  6. Service tax liability - valuation - reimbursable expenses cannot be added in the assessable value of the C&F services, service tax is payable only on the commission and...

  7. Classification of services - royalty - lease transfer agreement for obtaining mining lease - The applicant is liable to discharge tax liability under reverse charge...

  8. TDS u/s 195 - whether reimbursement of lease line charges does/does not qualify as Royalty under Article 12 of India UK Treaty – held no - HC

  9. MAT computation - the assessee's lease equalisation charges have to be added to its book profits under section 115JA - AT

  10. Amendment in Delhi Value Added Tax Rules, 2005 - Notification

 

Quick Updates:Latest Updates