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 September 2017 Year 2017 This

Business of Photography - The appellants were paying service tax ...

Service Tax

September 2, 2017

Business of Photography - The appellants were paying service tax of 25% of the gross value of services and discharging VAT on the balance amount - there is no allegation by the department that 25/75 ratio of Service Cost to Material Cost being followed by the appellants is incorrect - valuation sustained.

View Source

 


 

You may also like:

  1. Levy of Service Tax - rendering cleaning service mostly to non- commercial organizations, government hospitals, educational institutes - As the cleaning service has been...

  2. Wrongful availment of CENVAT Credit or not - inclusive of service tax contract - appellant shall be entitled to take Cenvat Credit on the amount of service tax paid by...

  3. Valuation under service tax - inclusion of TDS (withholding tax) where burden born by the recipient (payer) in the gross value - Amount of TDS is required to be...

  4. Reimbursable expenses cannot be added to the gross value for discharge of services tax - AT

  5. Inclusion of the cost of material in the cost of services - photography services - the value of services in relation to photography would be the gross amount charged...

  6. Value of supply of free material should not be included for arriving at gross value for charging service tax liability - AT

  7. TN VAT - digital photography - the activity of digital photography as carried on by the petitioner herein, is a service as contemplated under the provisions of the...

  8. Valuation - Whether the value of diesel supplied by the service recipient free of cost, to the assessee service provider ought to be included in the gross value - held no - AT

  9. Valuation of service tax - inclusion of TDS paid u/s 195 - The Tribunal held that TDS paid under the Income Tax Act cannot be included in the gross value for the purpose...

  10. Physical verification of business premises in certain cases - Rule 25 of the Central Goods and Services Tax Rules, 2017 as amended

 

Quick Updates:Latest Updates