Event Management Service - non-payment of tax - during the ...

Service Tax Demand on Invoices Overturned for Event Management Provider; Tax to Be Paid on Receipt Basis.

June 19, 2017

Case Laws Service Tax AT

Event Management Service - non-payment of tax - during the impugned period, the service tax was payable on receipt basis and in this case demand has been confirmed on the basis of invoices issued by the appellant - demand set aside

View Source

← Previous Next →

Event Management Service - non-payment of tax - during the ...

Service Tax Demand on Invoices Overturned for Event Management Provider; Tax to Be Paid on Receipt Basis.

June 19, 2017

Case Laws Service Tax AT

You may also like:

Service tax liability cannot be imposed twice on the same transaction. The appellant, as a service recipient, was required to pay 75% of the service tax under the...

When a service provider has already paid 100% service tax on manpower supply and security services, demanding the same service tax from the service recipient, who is...

CENVAT Credit - duty paying invoices - supplementary invoices - It is observed that neither the SCN nor the impugned Order-in-Original dated 04.12.2017 alleges that the...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

Once a service is subjected to service tax, the same service cannot be taxed again, as it would amount to double taxation, which is impermissible. In this case, even...

Short payment of service tax - Event Management Service - The charges collected in the nature of rent from the customer can only be considered as expenses for providing...

Cenvat credit eligibility on service tax paid by appellants on invoices issued by automobile dealers examined. Department alleged dealers provided insurance services...

Liability of service recipient to pay (reimburse) service tax to the server provider - SC

Once the service provider has paid the tax under reverse charge mechanism, service tax cannot be demanded from the appellant - demand of service with penalty set aside - AT

Key issues regarding invocation of time limitation for raising demand, levy of penalty, exemption from service tax for bundled services related to the game of cricket,...

Taxability - advance payments - The Tribunal observed that the appellant failed to issue invoices/bills upon receiving payments for the services provided, as mandated by...

Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

Demand of Interest on 50% of the service tax - when the service provider (appellant) has paid entire 50% of the amount towards service tax and the service Recipient also...

Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

Quick Updates: