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 November 2018 Year 2018 This

If the service is rendered prior to 01.05.2006, no liability of ...

Service Tax

November 21, 2018

If the service is rendered prior to 01.05.2006, no liability of service tax will fall on the Institute, even if payment is received after this date since it has been clarified by the CBEC in Circular dated 01.11.2006 that IIM cannot be considered as Commercial Concern.

View Source

 


 

You may also like:

  1. Service tax liability - Undertaking of maintenance or repair services for self and for client do not attract tax liability under Management maintenance and repair...

  2. Date of effectiveness of service - services of erection of transmission tower at site - this service was not covered under the definition of Erection, Commissioning or...

  3. The provisions of Section 65(9a) & (9b) clearly indicates that any services rendered in relation and respect of ATM machines are taxable from 01.05.2006 - Such services...

  4. The expression ‘consulting engineer’ at the relevant time (i.e. prior to 01.05.2006), did not include “a private limited company or any other body corporate” - HC

  5. Abatement - works contract - appellant is claiming the bonafide belief having discharged Service Tax liability after availing the abatement under Notification...

  6. Refund of unutilzed cenvat credit - Rule 5 of CCR - Notification no. 5/2006 - amendment appears to have done away with 1:1 correlation between input and final product...

  7. Export of services - Refund claim under Rule 5 of the CENVAT Credit Rules, 2004 read with the Notification No. 05/2006-CE(NT) - various issues - decided partly in favor...

  8. Administrative support agreement with various Tata companies - prior to 01/07/2003, the services rendered by the appellant do not merit classification under “Management...

  9. Admissibility of abatement - availing and utilizing cenvat credit for providing the output services - in this case the appellant had paid the service providers / settled...

  10. Demand of service tax collected but not deposited - Retrospective Effect of Section 73A(2) OR Not - demand under this Section prior to 18.4.2006 would not survive - AT

 

Quick Updates:Latest Updates