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 February 2022 Year 2022 This

Levy of Service tax - Auctioneers’ Service - The assistance ...

Service Tax

February 2, 2022

Levy of Service tax - Auctioneers’ Service - The assistance rendered by the appellants to their member farmers in auctioning their agricultural produce does not tantamount to rendering any service classifiable under Auctioneers’ Service. - AT

View Source

 


 

You may also like:

  1. Auctioneering services - What they are rendering is facilitation of tenders for sale of the products of their members through sealed tenders. Therefore, the term...

  2. Management or Business Consultant Service - assistance in implementing Clean Development Mechanism (CDM) - sale and management of certified emission reduction...

  3. Double Taxation Agreement - Multilateral Convention on Mutual Administrative Assistance on tax matters with oecd member countries - Notification

  4. Obligations mentioned u/s 11(2) fulfilled or not - assessee was to provide financial assistance to the members in case of death, retirement and permanent disability -...

  5. Classification of service - the appellants are selling goods through tender and NOT through auctions. The Auctioneer’s service does not cover the service of tender

  6. Levy of Service tax - Club or Association Services - The impugned order does not survive in the light of the decisions cited as the services rendered by the Club to its...

  7. Collection of tax at source by Tea Board of India – determination of value - collection of TCS from the sellers (i.e. tea producers) and collection of TCS from the auctioneers

  8. Levy of Service Tax - Club and association services - appellant is an association of its members - Although the milk unions (district cooperative societies) and the...

  9. Non filing of return of wealth - Penalty levied u/s 18(1)(c) of the Wealth Tax Act - third member confirms that, penalty be imposed against the assessee.

  10. Mercantile system, Advance receipt of Fees, Service to be rendered in next year, Tax cannot be levied in the year of receipt, get support from AS 9 of ICAI, HC

 

Quick Updates:Latest Updates