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Service Tax - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Liability of service tax on lease - there vests a legal right in ...

Service Tax

August 23, 2023

Liability of service tax on lease - there vests a legal right in the service provider to recover the amount of service tax from the recipient of the service, even if there is no agreement between them for reimbursement of such tax by the recipient of the service to its provider - High Court uphold the decision of lower court - HC

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  1. Liability of service recipient to pay (reimburse) service tax to the server provider - SC

  2. GTA service - Service Tax liability is on the person paying the freight - Service provider did not pay the freight and therefore there is no tax liability on their part - AT

  3. Service tax on lease of aircraft - Operating Lease Agreement - transfer or right to use the aircraft - deemed sale - prima facie case in favour of assessee - AT

  4. Refund of service tax paid on GTA services - service tax was paid directly by the provider of services whereas it was the liability of the recipient under reverse charge...

  5. Classification of services - royalty - lease transfer agreement for obtaining mining lease - The applicant is liable to discharge tax liability under reverse charge...

  6. Levy of service tax - outsourcing of this service to third party content providers amounts only to sub-contracting its obligation under the contract - applicant can not...

  7. ST liability & interest have been discharged, though not by the service provider but by the recipient of services - Demand of ST from service provider dropped

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  9. Liability of service tax - peering arrangement with other internet service providers for carrying internet traffic on each others’ backbone - Matter referred to larger bench - AT

  10. If the service providers has discharged Service tax liability and interest thereof, the penalty is not imposable under renting of immovable property as per provisions of...

 

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