Nature of collection of amount of service tax from the other ...

Service Tax

February 27, 2017

Nature of collection of amount of service tax from the other branches / circles of the assessee - Collection or otherwise of the service tax from their own circles cannot be equated to collection of service tax in excess of the amount paid or determined. - AT

View Source

← Previous Next →

Nature of collection of amount of service tax from the other ...

Service Tax

February 27, 2017

You may also like:

In-roaming services - All the circles belong to the same company and therefore when one circle provides in-roaming service to another circle, there is no service element...

Interest paid to the head office of the assessee bank as well as its overseas branches by the Indian branch cannot be taxed in India being payment to self - AT

CENVAT Credit - input services in the nature of the employee benefit - life insurance of employees - the need for exclusion would arise only when the services are...

Jurisdiction of Assessing Officer u/s 120 - Transfer of case u/s 124 - Assessee had a legitimate expectation from the DCIT, Circle-3, Gurgaon, that the objection raised...

Electronic Credit Ledger - Re-credit of amount wrongly claimed as refund earlier if found otherwise eligible - Rule 86 of the Central Goods and Services Tax Rules, 2017 as amended

There is a clear distinction between the NOSTRO interest earned/paid by the assessee from/to its own Head office/overseas branches and NOSTRO interest paid/earned...

Determination of ALP - transactions of the assessee with its Branch Office in Canada - total revenue earned by branch office Canada has been offered for taxation -...

Input tax credit on common services - Eligibility of Head Office to avail ITC - in the instant case, it is observed that the common input services received by the...

Entitlement for input service credit - the services in question have been received by the assessee in their various branch office in the course of business of...

Unexplained money u/s 69A r.w.s. 115BBE - Cash seized in search - The assessee provided a cash reconciliation statement, demonstrating that the cash balance remained...

Quick Updates: