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 October 2019 Year 2019 This

Commercial Training or Coaching Service - There was some ...

Service Tax

October 12, 2019

Commercial Training or Coaching Service - There was some confusion as to the interpretation of the word "commercial" used in the definition of the said service - Again, the appellant is a State Government Undertaking and there cannot be any mala fide intention on the part of the appellant to evade payment of service tax.

View Source

 


 

You may also like:

  1. Scope of business auxiliary services - the word ‘includes’ has not been used to expand the definition of ‘support service of business or commerce’. - AT

  2. Charitable activity - the word ‘education’ is to be given wide interpretation which includes training and developing the knowledge, skill, mind and character of the...

  3. Commercial Coaching or Training Services - prima facie view that the word “commercial“ in definitions at section 65 (26) and 65 (27) and 65 (105) (zzzc) cannot be...

  4. Refund of unutilised ITC - inverted duty structure - Denial on Input services - Explanation to Section 54 uses the terms "inputs" and "input services" separately and...

  5. Cenvat credit – The word “used” is used in the definition of “inputs“, “capital goods“ and “input service“ - The word is not used as past tense of “use“ but as past...

  6. Classification of goods - Any interpretation that makes the specific entry, ‘motor spirit’ and its definition appearing in supplementary notes, otiose, cannot be the...

  7. Mis-use of C-Form - Exemption under CST Act - The word ‘resell’ or the provisions as appearing in Section 8(3)(b) if read jointly, the word ‘resell’ would take an...

  8. Clearing and Forwarding Agent - Coverage under definition depends on nature and activity – Word “include” mentioned in definition clause indicating legislative intention...

  9. Cenvat credit - input services or not - services in relation to fabrication of plant and machinery - any service which is covered under the means part of the definition,...

  10. 100% EOU - Refund of the accumulated CENVAT Credit - The Tribunal has rightly interpreted the words used in Rules 5 and 6 by pointing out that the words used in Rule 6...

 

Quick Updates:Latest Updates