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Service Tax - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Demand of service tax on the amount of reimbursement of payroll ...

Service Tax

April 10, 2020

Demand of service tax on the amount of reimbursement of payroll cost for the expatriate employees deputed - to ascertain whether the employer employee relation exists, matter remanded back - AT

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  2. ST – Reimbursement of expenses are not deductible from gross value

  3. Services of cargo handling - main contractor discharged the entire service tax liability - ST can not be demanded twice from the sub-contractor - demand and penalty set aside - AT

  4. Management consultancy service or merely reimbursement of expenditure - providing General support services, Operational services, Personal services and Secretarial...

  5. ST liability & interest have been discharged, though not by the service provider but by the recipient of services - Demand of ST from service provider dropped

  6. Valuation - inclusion of electricity and water charges collected - These are nothing but reimbursement expenses and cannot be included for demanding service tax under...

  7. Valuation - inclusion of reimbursement of expenses for providing clearing and forwarding service - Demand of service tax confirmed - levy of penalty waived - AT

  8. Valuation - C&F Agency services - reimbursement of the expenditure - demand restricted to normal period - penalty waived - AT

  9. Export of services - Nature of amount received against reimbursement of expenses - The reimbursement cannot be treated in isolation but is very much in connection with...

  10. Service tax paid by the assessee could not form part of amount for the purpose of deemed profits u/s 44BB unlike the other amounts received towards reimbursement - AT

 

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