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Service Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Liability of service tax - Amounts received towards ...

Service Tax

November 22, 2018

Liability of service tax - Amounts received towards reimbursement of income tax and VAT paid including the TDS paid by the appellant and reimbursed by the Indian Navy - These are in the nature of reimbursable expenses, not liable to service tax.

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  1. Service tax paid by the assessee could not form part of amount for the purpose of deemed profits u/s 44BB unlike the other amounts received towards reimbursement - AT

  2. Service tax paid by the assessee could not form part of amount for the purpose of deemed profits u/s 44BB unlike the other amounts received towards reimbursement - AT

  3. Export of services - Nature of amount received against reimbursement of expenses - The reimbursement cannot be treated in isolation but is very much in connection with...

  4. Valuation - Business auxiliary service (BAS) - inclusion of reimbursement of expenses - the entire amount received from M/s Indian Oil Corporation is liable to be taxed - AT

  5. Service tax liability - the consideration received by the respondent is towards sale of Developmental Rights to the land and cannot be considered as commission for real...

  6. Valuation of service tax - Commercial Coaching and Training Service - whether the deductions claimed by the Appellant firm towards reimbursement of expenses on account...

  7. Levy of Service Tax - legal services / law firm - amounts paid to senior counsel for services rendered to third party clients in the form of representation in Courts etc....

  8. TDS u/s 195 - Taxability as royalty or FTS - the payment in question made was towards reimbursement or expenses and not reimbursement of service - HC

  9. Amount received towards SIM Card form part of the taxable value for levy of service tax, SIM Cards are never sold as goods independent from services provided – SC

  10. Amount received towards SIM Card form part of the taxable value for levy of service tax, SIM Cards are never sold as goods independent from services – SC

 

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