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Service Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Business Auxiliary Service - notional surplus charged for ocean ...


Ocean Freight Surplus Not Subject to Service Tax for Business Auxiliary Service, Rules Clarified.

January 10, 2019

Case Laws     Service Tax     AT

Business Auxiliary Service - notional surplus charged for ocean freight is not subject to levy of service tax

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  1. CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

  2. Business Auxiliary Service, Business Support Service, Cargo Handling Service and Transport of Goods by Road Service – Freight charges towards ocean freight and air...

  3. Refund of service tax paid - entitlement for Cenvat credit of the service tax paid on the ocean freight on the reverse charge mechanism - rejection of refund on the...

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  7. CESTAT ruled that reimbursable expenses received by service providers alongside service fees are not subject to service tax, following SC's precedent in Intercontinental...

  8. CESTAT, an Appellate Tribunal, considered the levy of service tax on air and ocean freight charges collected before and after 01.07.2012. The issue was whether these...

  9. Reverse charge mechanism - service tax on Ocean Frieght - who is liable to pay Service Tax - Even if it is assumed that service tax can be recovered from a third party...

  10. Service tax liability assessed on various services provided/received by the appellant. Regarding director sitting fees, demand upheld along with interest, no penalty...

  11. Classification of services - providing ERP system - Business Auxiliary Service or not - It is settled that the ERP Service is clearly an Information Technology Service....

  12. Cash Refund of CENVAT Credit - Ocean Freight - Though the appellant have paid the Service Tax on Ocean freight on the instruction of audit, but no Show Cause Notice was...

  13. Business Auxiliary Service – activity of “Del Credere Agent“ was brought under the service tax net with effect from 16/06/2005 under the category of “Business Auxiliary...

  14. Refund claim rejected by adjudicating authority on grounds that services provided by appellant to SOLCIL did not qualify for exemption under Notification No. 25/2012-ST...

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