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 March 2019 Year 2019 This

Business auxiliary service - tripartite agreement - activities ...


Service Tax Demand on Sikkim Manipal University, MAHE, and NASSCOM Set Aside Due to Misclassification and Time Limit Issues.

March 11, 2019

Case Laws     Service Tax     AT

Business auxiliary service - tripartite agreement - activities in relation to the conduct of examinations by Sikkim Manipal University, Manipal Academy for Higher Education and the National Association of Software and Service Companies (NASSCOM) - Demand set aside for incorrect classification and period of limitation.

View Source

 


 

You may also like:

  1. Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

  2. Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

  3. Demand for service tax on commission received on vehicle sales, sales promotion, and incentives under 'Business Auxiliary Services' set aside as show cause notice failed...

  4. Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...

  5. Various Service tax issues related to different activities undertaken by the appellant. The key points are: service tax demand on operation and maintenance of ropeway...

  6. The Tribunal held that the amount collected under Interest Free Maintenance Security and Annual Maintenance Charges was refundable and not for providing services, hence...

  7. Levy of Service Tax - liquidated damages received - The demand of service tax on late payment surcharge meter renting charges and supervision charges are set aside. The...

  8. The services provided by the appellant, a referral service for Canadian banks and foreign universities, were examined to determine whether they constituted 'Export of...

  9. The CESTAT held: The demand of service tax under 'site formation service' for June 2005 to May 2007 by culling out site formation charges from a composite mining...

  10. Key issues regarding invocation of time limitation for raising demand, levy of penalty, exemption from service tax for bundled services related to the game of cricket,...

  11. The CESTAT held that the services rendered by the appellant to overseas universities/colleges amounted to 'Export of Service' and not 'intermediary service'. It observed...

  12. Once the service provider has paid the tax under reverse charge mechanism, service tax cannot be demanded from the appellant - demand of service with penalty set aside - AT

  13. The Tribunal held that the appellant rightly issued credit notes to government entities that refused payment of consideration and service tax, allowing adjustment of...

  14. CESTAT ALLAHABAD held that the Appellant is entitled to benefit u/s Rule 6(3A) of CCR, 2004 even if the option wasn't initially exercised. Service tax on logistic...

  15. Validity of SCN - SCN suffers from incurable deficiency - Demand raised solely on the basis of Income Tax data shared by the Income Tax authorities - CESTAT found that...

 

Quick Updates:Latest Updates