Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    LTCG - deduction u/s 54F - Ownership of more than...     TaxTMI    Deductions u/s 80IC - audit report in Form 10 CCB,...     TaxTMI    Seeking grant of bail - Evasion of GST - The High...     TaxTMI    Territorial Jurisdiction - seeking transfer of...     TaxTMI    Eligibility for Composition scheme - ice-cream -...     TaxTMI    Characterization of receipt - amount received by...     TaxTMI    Validity of assessment order - SCN as also the...     TaxTMI    Seeking reimbursement of GST amount paid by the...     TaxTMI    Condonation of delay in filing an appeal before the...     TaxTMI    Valuation of imported goods - inclusion of royalty...     TaxTMI    Validity Of Order passed u/s 73 of the Central...     TaxTMI    Denial of Input Tax Credit (ITC) - Proof of...     TaxTMI    Rectification petition - Validity Of Order passed -...     TaxTMI    Service of SCN - Breach of principles of natural...     TaxTMI    The Ministry of Finance's recent notification...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Supply of manpower to job-worker - the assessee has been ...

Service Tax

February 7, 2018

Supply of manpower to job-worker - the assessee has been utilizing his own labour for packing activities. Viewed in this light, we are not able to appreciate how tax can be levied on the assessee for utilizing his own labour - tax liability do not sustain - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Manufacturing activity or Job work - Whether appellant shall be liable to Service Tax as manpower provider - appellant had not provided service of manpower but had acted...

  2. Job Work activity - Manpower Supply Recruitment Agency Services - lumpsum contract of carrying out the job in the factory premises - service recipient has deducted TDS -...

  3. Job Work activity - lumpsum contract of carrying out the job in the factory premises - This activity will not be covered under the category of "Manpower Supply...

  4. Manpower Recruitment and Supply Service - Supply of Labour Without Agreement - prima facie case against the assessee - stay granted partly - AT

  5. Classification of services - job work in the factory premises - service provider provided the manufacturing activity in the factory of service recipient with the help of...

  6. Violation of import conditions - Import against ‘advance authorization’ as per the export promotion scheme - even if utilised by a job-worker for conversion, transfer of...

  7. Benefit of Notification No.108/95 C.E. - projected funded by the UN - Machines were utilized by the job worker in respect of the project - exemption allowed - HC

  8. Liability of Service Tax - Security Services - in the absence of any agreement to utilize the services of an individual, assessee cannot be said to have provided...

  9. Demand of service tax - Supply of manpower - Appellant's activity comes within the purview of supply of manpower on or after 16/06/2005 - AT

  10. CENVAT credit - inputs were being sent to job worker - job worker was paying duty on the final product - cenvat credit availed by the assessee cannot be denied - AT

 

Quick Updates:Latest Updates

F: Input Tax Credit
F: Notification No. 3/2023 - Compensation Cess (Rate) dt. 26.07.2023-Is i...
F: gst rule 96(10)
N: Rate of exchange of one unit of foreign currency equivalent to Indian ...
C: Partial modification to the circular no. IBBI/LIQ/61/2023 dated 28th S...
C: Circular on Standardization of the Private Placement Memorandum (PPM) ...
H: Assessment u/s 153A - Addition u/s 68 - bogus unsecured loan - unexpla...
H: Addition u/s 69 - The dispute arose from the purchase of immovable pro...
H: Levy of tax - non-banking financial services - sundry creditors - GSTR...
H: Penalty imposed on the appellant being the employee of the Shipping Li...
H: Penalty under Rule 18 (1) of CBLR 2018 on customs broker - exporter av...
H: Benefit of exemption from Customs Duty - Classification of impugned go...
H: Professional Misconduct by CA - The NFRA found that the auditors negle...
H: Approval of Resolution Plan - whether the Appellant is secured credito...
H: Levy of service tax - Intellectual Property Services - The Tribunal ob...
H: Point of Taxation rules - Liability for service tax on provisional ent...
H: Taxability of expenses reimbursed to the foreign distributors under re...
H: Seeking to remove the encumbrance of the attachment in the petitioners...
H: Disparity between the petitioners GSTR 1 and GSTR 3B returns - error o...
H: Jurisdiction to issue show cause notice and initiate proceedings under...
H: Validity of Faceless Assessment - demand notice was issued without fur...
C: Discontinuation of Safeguard measures on import of Isopropyl alcohol (...
N: Notify “Public Tech Platform for Frictionless Credit” as the system wi...
N: Seeks to rescinds Notification G.O. (P) No.123/2023/TAXES dated the 12...
A: The onus is entirely on the Revenue to establish existence of PE every year
A: Know the Contrasts between PF and ESIC
A: RECENT SUPREME COURT JUDGMENTS ON ARBITRATION
A: If tax liability including interest has been paid subsequently SCN can...
A: REJECTION OF APPLICATION FOR INSOLVENCY RESOLUTION PROCESS OF PERSONAL...
A: Right to personal hearing and Right to object the SCN cannot be compro...