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    Revision u/s 263 - CSR expenses - admissibility as...     TaxTMI    Validity of reopening of assessment - The High...     TaxTMI    Correct head of income - Income from leasing or...     TaxTMI    Cancellation of GST registration of petitioner -...     TaxTMI    Violation of principles of natural justice - Mode...     TaxTMI    Classification of goods - rate of tax - Classic...     TaxTMI    Seeking activation of GSTIN and granting final...     TaxTMI    Recovery of tax arrears from the Former director of...     TaxTMI    Grant of Regular Bail - Forged tax invoices -...     TaxTMI    Adjudication of SCN after 17 years - The High Court...     TaxTMI    Income taxable in India or not - Salary income -...     TaxTMI    Jurisdiction of AO - Validity of notice issued u/s...     TaxTMI    Reopening of assessment - The Appellate Tribunal...     TaxTMI    Estimation of income - bogus purchases -...     TaxTMI    Eligibility for concessional rate of GST - Biomass...     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 May 2018 Year 2018 This

Levy of service tax - Non-refundable deposit, one time premium ...

Service Tax

May 23, 2018

Levy of service tax - Non-refundable deposit, one time premium of Salami, which is not refundable - there is a separate charge for the rent, which alone is taxable, the onetime premium charges is nonrefundable deposit, it is called as one time premium and not part of rent. - demand set aside - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Constitutional validity of GST on long term lease premium (60 years) - one time premium / salami - levy of GST is not vitiated by any error of law - HC

  2. Liability of service tax - advance deposit received for Renting of Immovable Property Services - refundable security deposit - Such refundable amount cannot form...

  3. Renting of Immovable Property Service - refundable deposit is not in the nature of service and hence do not represent the consideration of service tax - AT

  4. Levy of tax (GST) on one time long term lease premium payable/paid by the Jinmangal Corporation to Ahmedabad Urban Development Authority - supply or not - long term...

  5. Renting of immovable property service - receipt of onetime non-refundable contribution - The entire case of the department is that one time refundable amount collected...

  6. Renting of immovable property - lease agreement - levy of service tax on amounts collected by way of premium and rental - developing certain town - prima facie lease...

  7. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

  8. Levy of Service Tax - refundable security deposit collected by the Appellant from its customers - the said amounts are not collected towards any provision of service but...

  9. TDS u/s 194H - commission - payment of one time non-refundable premium to bank for purchase of gold - this transaction of payment of one time premium would effectively...

  10. Levy of service tax - reimbursement of electricity charges at 2% extra - renting of immovable property service - Not chargeable to service tax.

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
C: Partial modification of Circular No. 3 of 2023 dated 28.03.2023 regard...
A: Excess or Short Payment of Customs Duty on Import of goods into India
A: AVAILABILITY OF GOOD FAITH CLAUSE IN SECTION 157 OF THE GST ACT TO THE...
A: Understanding the Scope of Accounting.
A: GST not payable on amount recovered from permanent employees for cante...
F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
C: Cross Margin benefits for offsetting positions having different expiry...
N: Under section 80G(2)(b) the Central Government Notified “Shree Ramanuj...
H: Rectification u/s 154 - The Assessee argued that the assessments u/s 1...
H: Detention Order under COFEPOSA - legal heirs of detenu - Smuggling - d...
H: Levy of penalty - mis-declaration of goods - unflavoured boiled supari...
H: Suspension of license of public bonded warehouse - bonded goods were s...
H: Classification of imported goods - Navigation System - Multifunctional...
H: Offences triable by Special Court - offences other than the Companies ...
H: Judicial Discipline - Seeking refund of accumulated Cenvat credit - in...
H: Works Contract Service - availment of Composition Scheme - The Tribuna...
H: Refund of accumulated credit - Eligibility to CENVAT credit to a manuf...
H: Legal implication of a promotional trailer - absence of specific conte...
H: Dishonour of Cheque - territorial jurisdiction - Foreign instrument - ...
H: Seeking renewal of registration of Goods Service Tax (GST) - cancelled...
H: Validity Of order passed without signed by the authority - Principles ...
H: Demand of GST - The High court noted that the return of documents rais...
H: Validity Of Order for Cancellation of Registration passed in Form GST ...
N: Streamlining of Halal Certification Process for Meat and Meat Products
A: GST COLLECTION – NET COLLECTION DESERVE PUBLICATION/ REPORTING INSTEAD...
A: Demand should not be raised when negative taxable and invoice value ar...
A: Various Types Of Trusts and Their Importance
A: IGST is not payable under RCM for services in Free-on-Board and Cost I...
A: MEETING OF CREDITORS - INSOLVENCY RESOLUTION PROCESS - PERSONAL GUARAN...
A: Goods seized cannot be released by invoking writ jurisdiction if no ap...