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Service Tax - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Business Auxiliary Services - Joint venture - sharing of ...

Service Tax

June 21, 2017

Business Auxiliary Services - Joint venture - sharing of consideration - the service tax has already been paid by the co-venturer and it would amount to taxing the same transaction more than once under the different categories which is not the spirit of law

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  1. Reverse Charge Mechanism - Business Auxiliary Services - Share of profit in the joint ownership of business - revenue failed to prove that assessee was engaged in providing BAS.

  2. Levy of Service Tax - Business Auxiliary Service (BAS) - Sharing of Revenue - unincorporated joint venture / JV agreement - there is no relationship of service provider...

  3. Levy of service tax - renting of immovable property service - Joint Venture (JV) agreement - sharing of revenue is not a consideration for rendition of any services -...

  4. Joint Venture - taxable services provided by the members of the Joint Venture (JV) to the JV and vice versa and inter se between the members of the JV-reg.

  5. Joint venture / consortium partner agreement - sharing of revenue - one partner paid the service tax - prima facie case is in favor of assessee - AT

  6. Classification of services - Business Support Services or not - Joint venture - co-developer or agent - if strictly go through the above agreement, it is nowhere...

  7. Valuation of services - Joint venture - inclusion of "cost petroleum" and "profit petroleum" as per the Production sharing contract - inclusion of cash calls in the...

  8. Classification of services - Support Services of Business or Commerce or renting of immovable property - royalty / concession fee / lease charges received by the Port...

  9. Levy of service tax - contribution to Joint Venture / Partnership arrangements - it is clearly impermissible to hold that the contribution made by a co-venturer...

  10. Sharing of manpower between group companies - reimbursement of the expenditure - Levy of service tax - Such an activity does not, prima facie, come under the purview of...

 

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