Classification of service - BAS - amount of subsidy received - ...

Service Tax

March 2, 2020

Classification of service - BAS - amount of subsidy received - The amount of subsidy that the Appellant is receiving on account of sale of handsets at a lower price does not have any nexus with the promotion or marketing of the services provided by Tata Tele Services. - No service is being provided. - AT

View Source

← Previous Next →

Classification of service - BAS - amount of subsidy received - ...

Service Tax

March 2, 2020

You may also like:

The amount of sales tax and other subsidies received by the assessee were revenue in nature and are taxable - AT

Nature of subsidy received - Capital or revenue receipt - amount given as subsidy to meet any revenue expenditure can safely be termed as revenue receipt - HC

Site formation and clearance services - The amount of 2% to 3% margin retained by the appellant cannot be treated as service charges received from the sub-contractors -...

Classification of services - The Tribunal established that amounts received as incentives, productivity-linked bonuses, and boarding incentives from airlines are taxable...

Valuation - Business auxiliary service (BAS) - inclusion of reimbursement of expenses - the entire amount received from M/s Indian Oil Corporation is liable to be taxed - AT

Revenue or capital receipt - sales tax subsidy/incentive under the Package Scheme of Incentives Scheme, 1993 - The High Court held that the sales tax subsidy/incentive...

Characterization of income - subsidy received - Focus Marketing Scheme - the amount was not an export incentive, but rather capital receipt and therefore, not taxable. - HC

BAS - appellants are rendering services of air travel agent to their customers - the consideration received for said services will be chargeable to service tax under...

Valuation of goods - subsidy received by fertilizer companies from the Government - the subsidy cannot be considered as an additional consideration - AT

Service tax liability - the target incentives received by the authorized dealer cannot be subjected to service tax under the category of "BAS" - AT

Quick Updates: