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 June 2018 Year 2018 This

Demand of service tax - amounts received from the manufacturer ...

Service Tax

June 5, 2018

Demand of service tax - amounts received from the manufacturer under ‘Serve to Win’ reward scheme it is not correct to conclude that it is reimbursement for three free warranty services provided by the appellant to the buyers of the vehicles.

View Source

 


 

You may also like:

  1. Demand of service tax on food served in the room - The element of service is not involved and it amounts to sale and does not attract service tax.

  2. Non-payment of Reward payable to the informer - at this stage, reward amount cannot be released, since tax has not became irrevocably due to the Government.

  3. Stay of demand for penalty u/s.271(1)(c) - quantum appeal pending - assessee prima-facie having fair chance of win - enforcement for recovery would cause serious loss...

  4. Scientific or technical consultancy service - The assessee is manufacturer of excisable goods and they are not Scientist or Technocrat or any science or technology...

  5. Cenvat Credit - input service - maintenance and repair services of windmill farm - Rule does not say that input service received by a manufacturer must be received at...

  6. Territorial Jurisdiction - demand of service tax - Commissioner of Service Tax, Bangalore has no jurisdiction to make any demand of service tax in respect of...

  7. Advertising agency - amounts received as cash discount and incentives from media - service tax had been rightly imposed on the assessee-appellant besides recovery of...

  8. Individual jewellery appraiser - The amount received is paid by the bank as commission and not testing charges or certification charges - demand of service tax set aside - AT

  9. BAS - process of grinding and smoothening the edges, called fettling of the rough castings, received from principal manufacturers - not liable to service tax - AT

  10. Revision u/s 263 - TDS u/s 194B on payments made to players on winnings from lotteries/crossword puzzles - It is not evident that the AO examined/verified whether the...

 

Quick Updates:Latest Updates