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 May 2018 Year 2018 This

Liability of service tax - GTA Service - monthly bills cannot be ...

Service Tax

May 19, 2018

Liability of service tax - GTA Service - monthly bills cannot be equated with the term "consignment notes" - where no consignment note is issued by the GTA, demand cannot be confirmed - the service would also not fall under the category of cargo service - AT

View Source

 


 

You may also like:

  1. GTA Service - reverse charnge - it was alleged that appellants are required to discharge service tax liability in respect of services from GTA as they were a partnership...

  2. GTA service - Service Tax liability is on the person paying the freight - Service provider did not pay the freight and therefore there is no tax liability on their part - AT

  3. Liability of tax - GTA service - the appellant being a public limited company is covered within one of the seven categories specified where the service tax liability...

  4. Refund of service tax paid on GTA services - service tax was paid directly by the provider of services whereas it was the liability of the recipient under reverse charge...

  5. Demand of service tax on GTA service - Transporting of sugarcane - fortnightly bills cannot be held to be consignment notes, in which case transporters cannot be called...

  6. Liability of tax - freight / GTA - As the appellants were not required to issue consignment note as per Rule 4(B) of the STR, 1994, they are not liable to pay service tax

  7. Taxability of GTA service - consignment note was not issued - tax liability under Goods Transport Agency service cannot be sustained against the appellant. - AT

  8. GTA services - Payment of freight - liability to discharge service tax burden is on supplier of goods or purchases to goods - lower authorities to re-verify the facts...

  9. Utilizing CENVAT Credit in discharging service tax liability of GTA service (outward freight) - imposition of penalty under Section 76 - penalty waived u/s 80 - AT

  10. Service tax liability - Banking and other Financial services - prima facie interest earned on discounting of bills, bills of exchanges or cheques are not exempt - AT

 

Quick Updates:Latest Updates