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 June 2017 Year 2017 This

Rule 7 of PoTR, overrules the other Rules and specifically ...

Service Tax

June 13, 2017

Rule 7 of PoTR, overrules the other Rules and specifically applies to the case in hand and as per the said Rule, the assessee is required to pay service tax under reverse charge mechanism, on 6th of next month of the month in which either they have accounted for or made the payment to service provider whichever is earlier. - AT

View Source

 


 

You may also like:

  1. Time limit for initiation of proceedings u/s 201(1) - treating the assessee “as assessee in default” - failure to deduct TDS - The period of 7 years has been brought in...

  2. No separate additions required when assessee has admitted the income in the hands of HUF - AT

  3. Assessee has not been handed over the relevant portion of land, disallowance of claim of provision for expenses made in the accounts of the assessee confirmed - AT

  4. Denial of refund claim - unjust enrichment clause shall not apply for finalization of the provisional assessment for the cases prior to 13.7.2006 - AT

  5. Confiscation of the imported goods - used hand tools - "Capital Goods" or not as per para-9.12 of Foreign Trade Policy - appellant did not have licence to import such...

  6. Validity of faceless assessment u/s 144B - denial of natural justice - As per the provisions of section 144B(7) in case of variation prejudicial to the assessee as...

  7. Reversal of CENVAT Credit - benefit exemption notification availed - the provisions of Rules are not attracted in case in hand where CT-3 certificate has been issued -...

  8. Addition of difference in sales – there was no justification in not accepting the sales recorded by the assessee in its books of accounts as per Accounting Standard AS-7 - AT

  9. Settlement of Case – scope of the term 'pending' case - proceeding for assessment/reassessment u/s 147 are specifically excluded from the purview of "case" as defined...

  10. Delayed filling Return of income - Disallowance of deduction u/s.80IA(7) - Since the assessee- HUF was required to get its accounts audited, the case falls in...

 

Quick Updates:Latest Updates