Legality of demand for service tax under section 66E(e) - The ...

Service Tax

September 15, 2023

Legality of demand for service tax under section 66E(e) - The amounts retained towards liquidated damages and also invoked as bank guarantee are not a consideration for tolerating breach of contract. Any amount, which is not a consideration for provision of service, cannot be subjected to service tax - It cannot be agreed that CMRL had received a consideration for tolerating the delay in execution of the projects contracted by them. - AT

View Source

← Previous Next →

Legality of demand for service tax under section 66E(e) - The ...

Service Tax

September 15, 2023

You may also like:

Declared Service or not - amount deducted by the appellant towards the compensation for not supplying the WHR boiler in time - section 66E(e) of Finance Act 1994 - Held No - AT

Declared Service or not - appellant had collected an amount towards compensation/penalty from the buyers of coal on the short lifted/un-lifted quantity of coal;...

Declared Service - relinquishment charges under section 66E (e) of the Finance Act - charges are in the nature of consideration received towards rendition of the...

Levy of serivce tax - right to use radio frequency - declared service or not - Undisputedly, the act of transferring radio frequencies now falls within ‘declared...

Club or Association Service - Admission Fee, Membership Fee, Establishment Expenses, collected by the appellant from its members - amount retained for earning ‘carbon...

Constitutional validity of section 66E(i) - Service tax on sale value of the food and drinks - facilities provided in a hotel - Decided against the assessee subject to...

Advertisement agency services - valuation - media cos - applicant is liable to pay service tax on the amount which they have retained with themselves - AT

Refund of excise duty paid during investigation – voluntarily payment - the department has no right to retain any amount so long as there is no confirmed duty demand...

Levy of service tax - management, maintenance or repair services - Electric motor winding job - The Revenue does not dispute that it is a composite contract. However,...

Refund of appropriated amount - Amount was recovered against CENVAT credit, but finally the demand was set aside - when unlawful demand has been set aside, the...

Quick Updates: