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Service Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Non payment of service tax on commission paid to the agent ...

Service Tax

September 10, 2012

Non payment of service tax on commission paid to the agent located outside India - revenue-neutrality - penalty waived - AT

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  2. Penalty - non-payment of service tax – Appellants paid the Service Tax promptly as soon as it was pointed out before issue of show cause notice and taking registration...

  3. Reverse charge mechanism - Levy of service tax - Banking and Financial Services - service provider located outside India - time limitation - penalty - revenue neutrality...

  4. Levy of service tax - applicability of Reverse Charge Mechanism - Business Auxiliary Service - he services have been provided by the foreign agents to the foreign site...

  5. Levy of GST - The applicant is not liable to pay GST on the supply of goods located outside India to customers within India without physically bringing the goods to India.

  6. Rejection of refund claim - CENVAT Credit - export of services under Business Auxiliary Services in respect of the goods located in India - since recipient of services...

  7. Levy of GST - international transactions - goods are supplied from a place in the non-taxable territory to another place in the non-taxable territory without such goods...

  8. Place of supply - supplier of service and recipient of service are located in India - immovable property located outside India - The applicant who is the supplier of...

  9. TDS u/s 195 - sales commission expenses paid to agents outside India - The commission income earned by foreign agents for services rendered outside India does not accrue...

  10. Refund of cenvat credit - Export of services are not - providing 'scientific and technical consultancy service' to clients located outside India - place of performance...

 

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