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Service Tax - Highlights / Catch Notes

Home Highlights October 2022 Year 2022 This

Reimbursement of amount of Service Tax - maintenance of street ...

Service Tax

October 18, 2022

Reimbursement of amount of Service Tax - maintenance of street lights - The petitioners have paid service tax, during the relevant period. The logical sequitur would be that the petitioners would have to be reimbursed the service tax that they have paid, since the recipient would have to bear the ultimate burden of the payments in that behalf. - HC

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  1. Activities of street light maintenance cannot be equated with maintenance of road, bridge, tunnel etc. - Exemption not available - AAR

  2. Admittedly, street lights, fountains and tubewal are not building parts in common parlance. Therefore, the management, maintenance or repair service of fountains,...

  3. Advance Rulings - Classification of service - Activities of street light maintenance - Scope of Mega Exemption - As a matter of fact, the word ‘road’ is clear and it can...

  4. 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

  5. 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

  6. Valuation - Agreement for running and maintenance of retail gasoline outlets - The amounts received by ways of reimbursement from HPCL needs to be reduced from the gross...

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

  8. Classification of services - GIDC is collecting charges towards the maintenance and providing common facilities such as approach roads, street lights, etc. - the charges...

  9. Classification of supply - Pure Supply of goods or a Pure Supply of Services - Composite Supply - The principal supply however is a supply of service as it is the...

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

 

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