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
GST - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Levy of GST - valuation - supply of electricity - tolerating the ...


GST Applies to Services for Cheque Dishonor; Tolerating Dishonor Viewed as Taxable Service, Not GST-Exempt.

March 18, 2019

Case Laws     GST     AAAR

Levy of GST - valuation - supply of electricity - tolerating the act of dishonor of cheques - cheque dishonor charges, being a supply of service and not exempted anywhere, appropriate GST is chargeable on the value of its supply.

View Source

 


 

You may also like:

  1. The AAR ruled that nominal deductions from employee salaries for canteen and transportation services constitute a "supply of service" under GST. The authority determined...

  2. The SC clarified that affiliation services provided by universities to colleges are taxable at 18% GST rate. Affiliation services by educational boards/councils to...

  3. Eligibility criteria for GST exemption on hostel accommodation services, the requirement for GST registration based on turnover, the applicable GST rate for hostel...

  4. Levy of service tax - tolerance of act of cancellation of coal blocks - the Government employee has tolerated the non-sanction of leave during his service as per an...

  5. The AAR held that: (i) assignment of leasehold land rights constitutes a taxable service under GST Laws, classifiable as "Other miscellaneous service" (SAC 999792) and...

  6. Levy of GST - amount received on or after 01.07.2017 towards interest, late fee penalty relating to the services other than continuous supply of services(CSS) rendered...

  7. The High Court held that the value of free diesel supplied by the service recipient to the Goods Transport Agency (GTA) service provider cannot be included in the...

  8. Determination of the taxable value for payment of service tax on reverse charge basis by the service recipient in respect of Goods Transport Agency (GTA) Services. The...

  9. The Advance Ruling Authority determined that the levy of GST on liquidated damages constitutes a supply of service under the Central Goods and Services Tax Act....

  10. Liquidated damages arising from breach of contract or forfeiture of amounts like salary or bond money do not constitute consideration for a declared service u/s 66E(e)....

  11. The case involved determining whether services provided to overseas clients constituted export of services u/s Finance Act, 1994. The Tribunal held that services falling...

  12. Classification of services - Levy of GST - leasing of pathway to a person to her/his dwelling unit - The applicant has agreed through a MOU to tolerate her use of this...

  13. CENVAT Credit - input services used for taxable as well as exempt services - Since the service provided to the state of J&K are not liable to service tax, as Section 64...

  14. Classification - E-Commerce Operator or not - intends to own, develop an electronic/digital platform for booking of cabs - Appellant is liable to be registered in view...

  15. The applicant entered into an agreement with the Central Hospital, South Eastern Railway to provide catering services by running the in-house kitchen, for which the...

 

Quick Updates:Latest Updates