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 August 2019 Year 2019 This

Availment of exemption Notification against payment of R&D Cess ...

Service Tax

August 5, 2019

Availment of exemption Notification against payment of R&D Cess - receipt of transfer of technology services from abroad - when the appellants have admittedly not fulfilled both the conditions as regards payment of R & D Cess before payment of service tax and maintenance the records so as to establish the linkage between the invoices of the R & D challans - benefit of exemption not available

View Source

 


 

You may also like:

  1. Exemption under Notification 56/2002 - Area based exemption - refund of education cess and higher education cess paid through PLA denied - AT

  2. Levy of Cess - Tea Act, 1953 - Prime facie, there is no notification in the instant case for exemption of the cess in respect of export under-bond - AT

  3. Recovery of sugar cess wrongly collected from the customers - cenvat credit on sugar cess paid - party always has the right to avail or not to avail exemption, as per...

  4. Exemption form IGST - aircrafts and parts thereof re-imported into India after repairs - the absence of mention of integrated tax and compensation cess in column (3)...

  5. Seeks to continue the exemption from Integrated Tax (IGST) and Compensation Cess on goods imported under AA/EPCG/EOU Schemes - Notification

  6. Amendments to Foreign Trade Policy 2015-2020 - Extension of Integrated Good and Service Tax (IGST) and Compensation cess exemption under Advance Authorisation, EPCG and...

  7. Seeks to extend the exemption from Integrated Tax and Compensation Cess upto 31.03.2021 on goods imported against AA/EPCG authorizations. - Notification

  8. Amendments to Foreign Trade Policy 2015-2020 - Extension of Integrated and Goods and Service Tax (IGST) and Compensation Cess exemption under Advance Authorisation and...

  9. Recovery ordered of education cess refunded to exporters along with service tax, by virtue of exemption notifications where whole of service tax is exempt - AT

  10. Automobile Excise Cess – while interpreting the education cess levied under the excisable goods allowed rebate on cess though not covered under the notification for the...

 

Quick Updates:Latest Updates