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

Technical Testing and Analysis Services - the testing done by ...

Service Tax

May 25, 2018

Technical Testing and Analysis Services - the testing done by TWAD is a statutory duty - it cannot be said that the testing is done for the contractor and that a service is rendered to him. The testing fee therefore does not take the colour or character of ‘consideration’ - AT

View Source

 


 

You may also like:

  1. Technical testing and analysis service - service under discussion relates to research and development activity and the appellants are not undertaking the testing and...

  2. Levy of Service Tax - technical testing and analysis service - we do not find any merit in the argument that the charges recovered on account of storage beyond period of...

  3. Refund claim - service tax was paid under reverse change mechanism - Technical Testing and Analysis Service - service was not partly performed in India - period of...

  4. Activity of technical testing of the LPG tankers - technical inspection and testing under the Indian Explosive Act, 1884 is a statutory obligation, therefore the same is...

  5. Classification of service - organic synthesis and related process research - The testing and analysis are primary protocol for carrying out the process research - the...

  6. CENVAT credit - duty paying document - endorsed bill of entry - import of goods by the customers for use in rendering of ‘technical testing and analysis service' -...

  7. Export of services - services of “Technical Testing and Analysis Services” - The contention of the Revenue is rejected that as the clinical tests were performed on...

  8. The testing of animal feed services rendered by the Applicant is not eligible for the exemption - the services are not covered under the purview of SAC 9986. The...

  9. Import of services - Place of provision of services - Even though the goods on which test was conducted and certificate issued therefore were received by the recipient...

  10. Technical testing and analysis service - the respondent have tested their own goods and, as such, have not provided any service to the job workers and, hence, no...

  11. If IT software was already included within the scope of technical testing and analysis service, there was no need for any amendment to be specifically made in Section...

  12. Whether the ‘Technical Testing and Analysis’ Service and resultant report sent abroad can be considered as export of servic - stay granted - AT

  13. CENVAT Credit - future manufacturing - appellant is eligible to avail CENVAT Credit of the Service Tax paid on technical inspection and certification charges as also the...

  14. Refund of unutilized CENVAT Credit - Export of services or not - technical testing and analysis services - the services rendered by the appellant are in the nature of...

  15. Refund - If service tax stand paid under the category of technical testing and analysis services and the Revenue has not raised any objection at the time of acceptance...

 

Quick Updates:Latest Updates