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 November 2017 Year 2017 This

Erection, commissioning and installation service - sub-contract ...


Court Rules Against Exempting Sub-Contracted Services from Service Tax to Prevent Double Taxation Chaos.

November 6, 2017

Case Laws     Service Tax     AT

Erection, commissioning and installation service - sub-contract - double taxation - If the argument of the appellant is accepted then every provision of services to another taxable service provider would not be liable to payment of service. This situation can only lead to chaos.

View Source

 


 

You may also like:

  1. The High Court allowed the writ petition and issued a writ of certiorari quashing the impugned advance ruling dated 23 March 2018 passed u/s 28E of the Customs Act, 1962....

  2. 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....

  3. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

  4. Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

  5. Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

  6. CESTAT adjudicated a service tax dispute involving contractual advances and service tax adjustments. The tribunal held that service tax is leviable only on actual...

  7. Demand of service tax - Double taxation - sub-contractor - pre-Cenvat credit Rule 2004 era - eparate confirmation of service tax against the sub-contractor would not be...

  8. CESTAT adjudicated a service tax dispute involving works contract services for construction projects. The tribunal ruled that construction services for educational...

  9. Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

  10. The case involved the levy of service tax on various services provided by the appellant. The Appellate Tribunal held that the appellant, as a provider of business...

  11. Non-payment of service tax - Double Taxation - Service receiver had already discharged the service tax liability - The Appellate Tribunal acknowledged that the service...

  12. GTA - transportation services rendered by other transporters as sub-contractors - Consignment note' for the transportation service, it is held that the Appellant is not...

  13. Levy of service tax - construction service or not - construction of Paryatak Bhavan - It is, therefore, clear from the aforesaid judgment of the Supreme Court in Larsen...

  14. CENVAT credit - Rule 6 - Even if sub-rule (3) prescribes a limit of 20% for availment of service tax credit, sub-rule (5) provides for whole of the service tax credit in...

  15. Claim of refund of service tax - work contract services - Section 102 of the Finance Act, 1994 - As per Section 102, the service provider is eligible for exemption of...

 

Quick Updates:Latest Updates