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 February 2018 Year 2018 This

Validity of SCN - appellant has provided this service to the ...

Service Tax

February 14, 2018

Validity of SCN - appellant has provided this service to the third parties on behalf of the main consultant - the services provided by the appellant should merit classification under “Business Auxiliary Service” - cannot taxed under “Management Consultancy Service” - Demand cannot sustain on the ground of wrong classification of the service - AT

View Source

 


 

You may also like:

  1. Addition u/s 40A(3) - Payment not made in cash but paid to third parties on behalf of supplier of goods – AO was not justified in invoking the section 40A(3) - AT

  2. Clandestine removal - SCN cannot held to be related to the manufacturing/ production activity as the same is based solely on the slips recovered from the third party.

  3. Classification of supply of services - intermediary services or not - It is very clear from the applicant's submissions that they are not providing any services on its...

  4. Validity of show cause notice - the charges of wheeling/transmission received by the Petitioners from allowing the use of its facilities by third parties - notice stayed.

  5. Validity of assessment order - whether the AO can make additions solely relying upon the third party statement and without any further corroborative evidence - Held No - HC

  6. Services provided by Agent on behalf of AAI or airport liable to Service tax - SC

  7. Health care institute or Educational institute - Charitable Society - in the instant case, the main services of the Appellant, i.e., educational services and health care...

  8. Validity of SCN - Undervaluation - violation of intellectual property rights of certain third parties - The petitioner's counsel strongly asserts that the document No.3...

  9. Validity of SCN - so long as material is relevant, how it is sourced is immaterial and the courts would examine it provided it fulfils the test of relevance - HC

  10. Validity of Show Cause Notice (SCN) - Levy of service tax - fees collected by them towards internet fee and skill development fee - educational institution - HC declined...

 

Quick Updates:Latest Updates