Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Addition u/s. 56(2)(viib) - transaction of sale of...     TaxTMI    TDS u/s 194I - Transit Rent payable by the...     TaxTMI    Rectification of mistake u/s 154 - tax paid on more...     TaxTMI    Validity of Re-assessment proceedings u/s 147 -...     TaxTMI    Reopening of assessment - reasons for re-opening...     TaxTMI    Reopening of assessment - reason to believe - The...     TaxTMI    Validity of reopening of assessment u/s 147 - The...     TaxTMI    Maintainability of appeal - appeal dismissed at the...     TaxTMI    Validity of assessment order - non-speaking...     TaxTMI    Benefit of exemption from GST - educational...     TaxTMI    Levy of maximum penalty - penalty imposed on the...     TaxTMI    Validity of reopening of assessment - The High...     TaxTMI    Interest Liability on Electronic Credit Ledger...     TaxTMI    Exemption from GST - pure services or supply of...     TaxTMI    Applicable rate of tax (GST) - Classification of...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Levy of Service Tax - fees collected by the University - It is ...

Service Tax

April 21, 2021

Levy of Service Tax - fees collected by the University - It is true that authorisation is given to the University to maintain the property. But then, there is clear commercial element in these transactions. The University is renting the property to other institutions and collecting rent from them. Therefore, the second respondent was justified in raising demand for the said service.- HC

View Source

 

← Previous Next →

 

You may also like:

  1. Levy of service tax - affiliation fees collected by the appellant is towards rendering of service - The Tribunal noted the decision of the Karnataka High Court, which...

  2. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

  3. Non-payment of Service tax - gross fee collected for Commercial Coaching and Training Services - the assessee is not entitled to deductions on account of sale of books,...

  4. Levy of service tax - Authorized Learning Centre (LCs) - The University is recognized by the Statute as well as by the UGC, DEC & AICTE. When, it is so, then the LCs...

  5. Validity of Show Cause Notice (SCN) - Levy of service tax - fees collected by them towards internet fee and skill development fee - educational institution - HC declined...

  6. Levy of Service tax - user development fee levied and collected by the airport operation, maintenance and development entities - As part of the Union’s economic...

  7. CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

  8. Commercial training and coaching services or business auxiliary service? - franchise fees - revenue sharing model - Career Launcher has paid Service Tax on the entire...

  9. Levy of Entertainment tax - Valuation - consideration towards the services excluding the service tax component or on both - No proof is available on records to show that...

  10. Difference between Fee and Tax - water and sewerage taxes levied and collected - legislative competence of State Legislature to levy the tax under the provisions of...

  11. Levy of penalty u/s 77 and 78 of the Finance Act, 1994 - evasion of service tax - appellant collected service tax from the service receivers but failed to deposit the...

  12. Sale of space for advertisement service - Department is seeking to levy service tax on the amounts collected by appellant as advertisement tax - Not liable to service...

  13. Taxable supply or not - Entry fee collected from the visitors/ devotees/ pilgrim by the applicant - Service provided i.e darshan/visit of Temple Hall - The Authority for...

  14. Levy of service tax - The appellant is not liable to pay service tax on Export Pass fee, Import Pass fee, Permit fee, Excise Staff Salary and overtime allowances/charges...

  15. Management, Maintenance or Repair Services - amounts collected under the head 'backup power supply' - No service tax.

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Addition of unaccounted supplies in the Returns
A: Who is The Regulatory Body of GIFT City in India?
N: Securities and Exchange Board of India (Employees Service) (Second Ame...
N: Foreign Exchange Management (Deposit) (Fourth Amendment) Regulations, 2024.
H: Detention of goods alongwith penalty - Expired e-way Bill - The High C...
N: Export of food commodities through National Cooperative Exports Limite...
H: Reversal of ITC - The High Court found that certain findings recorded ...
H: Exemption from Tax - Classification of goods sold - emery cloth - uncl...
H: Levy of GST on un-denatured Extra Neutral Alcohol supplied by the peti...
H: Imposition of GST under the reverse charge mechanism on the mining lea...
N: Seeks to further amend List 34A and List 34B in the Appendix to the Ta...
H: Rejection of refund on the ground of delay - time limitation - The Hig...
H: Addition u/s 68 - ITAT confirmed the additions - The High Court upheld...
H: Validity of Reassessment proceedings - reason to believe escapement of...
H: Faceless Assessment - Non affording a reasonable opportunity to be hea...
H: Validity of order passed u/s 147 r.w.s.144B - availability of alternat...
H: Validity of reassessment proceedings - non-issue of the statutory noti...
N: Amendment in the Export policy of Onions
H: Deduction u/s 80IAB on the disallowance of depreciation on Water-use R...
H: Penalty u/s 271(1)(b) - Non-compliance with a notice issued u/s 142(1)...
F: ITC of FY 2017-18 blocked
H: Income taxable in India or not - Business of supplying reservoir simul...
H: TP Adjustment - MAM - Management consultancy services - The tribunal n...
A: GST APPEALS: WHAT ONE SHOULD KNOW
F: GST PENALTY SECTION 122
C: Entities allowed to use e-KYC Aadhaar Authentication services of UIDAI...
A: Proper officer shall pass an order within seven days of service of not...
A: Collection of Entry Fee from visitors for Temple Hall Exempt under GST
A: State-wise Professional Tax Payment Deadlines in India: A Comprehensiv...
A: Low tax effect in pending appeals- The administrative role to withdraw...