Withholding the refund of security deposit with the state ...

State's Retention of Security Deposit for Service Tax Post-GST Unjustified, Revenue Department Confirms No Demand Raised.

November 8, 2022

Case Laws Service Tax HC

Withholding the refund of security deposit with the state government towards service tax - Revenue submitted that, Post GST service tax was not applicable and that no demand of service tax has ever been raised by the concerned department. - Consequently, the retention of the aforesaid security money deposited by the petitioner is per se not justified. - HC

View Source

← Previous Next →

Withholding the refund of security deposit with the state ...

State's Retention of Security Deposit for Service Tax Post-GST Unjustified, Revenue Department Confirms No Demand Raised.

November 8, 2022

Case Laws Service Tax HC

You may also like:

The GST Council approved formation of a GoM on restructuring Compensation Cess to examine revenue impacts on states post-GST implementation. Key points: Karnataka raised...

Whether revenue sharing arrangements attract service tax prior and post 1st July, 2012 - Article

TAX DEDUCTION AT SOURCE UNDER GST - Goods and Services Tax - GST

Telephone services - retention of part of deposit made - the retention of the portion of deposit towards capital expenditure incurred and not for provision of telephone...

Profiteering - construction services - The registration and approval of the projects and receipt of the payments had taken place in the post-GST regime and hence, there...

Levy of Service Tax - security agency service or not - Home Guards department - scope of the term ‘person’ - Since State cannot be a person, it cannot be a “security...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

Non-payment of service tax - Double Taxation - Service receiver had already discharged the service tax liability - The Appellate Tribunal acknowledged that the service...

Goods and Services Tax Notification issued in Central GST, Integrated GST, UT GST, Compensation Cess etc.

Classification of services - Security Services or not - full battalion of the Tripura State Rifles mainly for dedicated deployment to PSU for security services - The...

Refund of services tax / Cenvat Credit - tax deposited under reverse charge mechanism, pursuant to audit objection - revenue neutrality - Post GST regime - From a...

When a service provider has already paid 100% service tax on manpower supply and security services, demanding the same service tax from the service recipient, who is...

Refund of Service tax paid by mistake - amount mistakenly paid was thus a deposit or not - refund rejected observing that the appellant were registered with the...

Levy of service tax on ATM interchange fees received by State Bank of Hyderabad from SBI for deploying its ATMs in the shared network, and on notional consideration for...

The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

Quick Updates: