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 January 2022 Year 2022 This

Effect of negative regime on Construction of Complex Services - ...

Service Tax

January 27, 2022

Effect of negative regime on Construction of Complex Services - tri-partite agreement - providing free of cost flats to all the existing members of the Society in lieu of the development rights - In the present case the respondent has discharged the complete service tax liability on the gross amount received by him for providing the taxable services. Once he have discharged the tax liability on the gross consideration received by him by the sale of flats to new buyers, the demand of service tax for the flats handed over to the existing members of the societies without any consideration cannot be sustained. - AT

View Source

 


 

You may also like:

  1. Constitutional validity - works contract - levy of sales tax for processing and supply of photographs, photo prints and photo negatives - levy with retrospective effect...

  2. C.B.E. & C. Advisory on Customs related matters on introduction of Goods and Services Tax regime

  3. Circular regarding Accounting Framework for new Goods and Services Tax (GST) regime - Circular

  4. TAXATION OF SERVICES BASED ON A NEGATIVE LIST OF SERVICES CONCEPT PAPER FOR PUBLIC DEBATE .

  5. TAXATION OF SERVICES BASED ON A NEGATIVE LIST OF SERVICES CONCEPT PAPER FOR PUBLIC DEBATE.

  6. Taxability -Transfer of of Land Development Rights - Tri-partite agreement - The activity in question which is only acquisition of land, therefore, no service tax is...

  7. Construction of residential and commercial complex - Tri-partite Agreement - there cannot be any service tax liability in respect of the construction of flats provided...

  8. Negative list in Service Tax: Draft Guidance Paper

  9. Negative list in service tax introduced.

  10. Revised Concept Paper on Taxation of Services based on Negative List November, 2011

 

Quick Updates:Latest Updates