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    LTCG - deduction u/s 54F - Ownership of more than...     TaxTMI    Deductions u/s 80IC - audit report in Form 10 CCB,...     TaxTMI    Levy of penalty - The appellant was accused of...     TaxTMI    Seeking grant of bail - Evasion of GST - The High...     TaxTMI    Territorial Jurisdiction - seeking transfer of...     TaxTMI    Eligibility for Composition scheme - ice-cream -...     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    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    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 June 2017 Year 2017 This

Service tax on advance received - The appellants cannot take a ...

Service Tax

June 1, 2017

Service tax on advance received - The appellants cannot take a plea that they will discharge service tax when they adjust the said advance amount as and when there is bill raised after provision of service. Such proposition will be against the legal provisions - demand sustainable - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Revenue Recognition - Reimbursement of advance tax - it cannot be said that the amount disputed by APTRANSCO has really accrued only because, the assessee company has...

  2. Stay application - valuation - Business Support Service - When advances are received towards services rendered, the same would get adjusted in the bills raised - only...

  3. Adjustment of advance of service tax was paid but had not been shown in the ST-3 Return as advances and not been adjusted subsequently - Under Rule 6 of the Service Tax...

  4. Utilization of CENVAT Credit - appellant, who received services from overseas service providers and discharged service tax under reverse charge mechanism, is eligible to...

  5. Liability of service tax - advance deposit received for Renting of Immovable Property Services - refundable security deposit - Such refundable amount cannot form...

  6. Service Tax liability, if not charged on bill, the amount received needs to be considered as cum-tax - AT

  7. Addition made u/s 2(22)(e) - The loan or advance taken from the company may have been ultimately repaid or adjusted but that will not alter the fact - additions confirmed - AT

  8. Relaxation in provision of submission of 'Bill of Export' as an evidence of export obligation discharge for supplies made to SEZ units in case of Advance Authorisation - Circular

  9. Demand of service tax on advances received - works contracts - advances made cannot be subject to tax if such advances are adjusted against dues for rendering of service...

  10. Deemed dividend u/s 2(22)(e) - advances received against the bills raised for the services rendered - no materials to establish that the amount received was not in...

 

Quick Updates:Latest Updates

C: Partial modification to the circular no. IBBI/LIQ/61/2023 dated 28th S...
C: Circular on Standardization of the Private Placement Memorandum (PPM) ...
N: Rate of exchange of one unit of foreign currency equivalent to Indian ...
F: gst rule 96(10)
F: Input Tax Credit
F: Notification No. 3/2023 - Compensation Cess (Rate) dt. 26.07.2023-Is i...
H: Assessment u/s 153A - Addition u/s 68 - bogus unsecured loan - unexpla...
H: Addition u/s 69 - The dispute arose from the purchase of immovable pro...
H: Levy of tax - non-banking financial services - sundry creditors - GSTR...
H: Penalty imposed on the appellant being the employee of the Shipping Li...
H: Penalty under Rule 18 (1) of CBLR 2018 on customs broker - exporter av...
H: Benefit of exemption from Customs Duty - Classification of impugned go...
H: Professional Misconduct by CA - The NFRA found that the auditors negle...
H: Approval of Resolution Plan - whether the Appellant is secured credito...
H: Levy of service tax - Intellectual Property Services - The Tribunal ob...
H: Point of Taxation rules - Liability for service tax on provisional ent...
H: Taxability of expenses reimbursed to the foreign distributors under re...
H: Seeking to remove the encumbrance of the attachment in the petitioners...
H: Disparity between the petitioners GSTR 1 and GSTR 3B returns - error o...
H: Jurisdiction to issue show cause notice and initiate proceedings under...
H: Validity of Faceless Assessment - demand notice was issued without fur...
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...
F: Man power supply to Poultry Farm - Taxable or exempt
A: REJECTION OF APPLICATION FOR INSOLVENCY RESOLUTION PROCESS OF PERSONAL...