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 This

Extended period of limitation - scope of SCN - the ...

Service Tax

Extended period of limitation - scope of SCN - the appellant was to provide competent operating staff to operate the JCB. Further, the JCB was to be operated as per the guidance and instructions of the engineer of the service recipient. Further, the appellant have received the hire charges for JCB, through bank and have also maintained proper records. Also Clause (f) of Section 66D provides that services by way of carrying out any process amounting to manufacture or production of goods, falls under the negative list and is exempted from the levy of service tax. - Demand is bad in law - AT

View Source

 


 

You may also like:

  1. Period of limitation - as per the principles of doctrine of merger, the limitation period should not operate as a bar to the revisional authority in exercise of the power - HC

  2. ‘Electronic gas lighter’ - Classification - electronic gas lighter is not an electronic good operated through electricity or devices like sensor, but it is operated manually - HC

  3. Adjustment towards foreign exchange fluctuation - non-consideration of impact of abnormal movement in the foreign exchange rates while computing the operating profit...

  4. Capital expenditure vs Revenue expenditure - expenditure on payment of lease rent and maintenance of the pipeline as per Build, Own, Operate, Transfer (BOOT) contract -...

  5. Standard Operating Procedure (SOP) for Scrutiny of GST returns for FY 2017-18 and 2018-19

  6. Operating Guidelines for Alternative Investment Funds in International Financial Services Centres

  7. Foreign exchange gain pertaining to marketing commission segment should be considered as operating income - AT

  8. STANDARD OPERATING PROCEDURE FOR PROSECUTION IN CASES OF TDS/TCS DEFAULT - Circular

  9. Tour Operator Service - operating contract carriage buses from Hyderabad to Shridi - demand confirmed - AT

  10. Classification of the product - Hajmola Candy - the re-classification will operate only prospectively from the date of issuance of show cause notice and no demand for...

 

Quick Updates:Latest Updates