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Service Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Business Auxiliary services (BAS) - taxability of amount shown ...

Service Tax

May 15, 2018

Business Auxiliary services (BAS) - taxability of amount shown as "other income" in the Profit & Loss Account (P&L A/c) - revenue failed to show that the amount was taxable as BAS - AT

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  1. Import of services - reverse charge mechanism - Business Auxiliary Service - though the amount shown in the Invoice as Commission, in the absence of third party, it...

  2. 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.

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