Services provided to 'Body Corporate' - Liability of discharge ...

Service Tax

October 9, 2023

Services provided to 'Body Corporate' - Liability of discharge fully service tax liability on works contract or only 50% of tax - The Revenue has proceeded on an ex-facie erroneous premise that NOIDA is not a body corporate on the basis that NOIDA had explained that it was neither a company registered under the Companies Act, 1996 nor a business entity registered as a body corporate. NOIDA does not require to be registered under any Act as a body corporate - HC

View Source

← Previous Next →

Services provided to 'Body Corporate' - Liability of discharge ...

Service Tax

October 9, 2023

You may also like:

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

Effect of negative regime on Construction of Complex Services - tri-partite agreement - providing free of cost flats to all the existing members of the Society in lieu...

Consulting Engineer Service - there is no logic and/or reason to exclude a” body corporate” from the definition of “consulting engineer” and to exclude the services of a...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

Liability of service tax / GST - service rendered to Haj pilgrims - Place of supply of services - As per Item (iv) of sub-clause (b) of Clause (i) of Rule 2 of the said...

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

Self Adjustment of excess service tax paid with the service tax liabilities for subsequent period - Service tax amount paid at higher rate for the service tax...

Service Tax Liability - who is liable to discharge - service tax liability discharged through the agent is sufficient - AT

Levy of service tax - applicability of Reverse Charge Mechanism - Business Auxiliary Service - he services have been provided by the foreign agents to the foreign site...

Utilization of CENVAT Credit - appellant, who received services from overseas service providers and discharged service tax under reverse charge mechanism, is eligible to...

Non-payment of service tax - service of covering of shed/constructing a common auction platform - In view of the apparent and admitted facts irrespective that nature of...

Refund of service tax aid on input services - export of taxable output services - Service tax was paid on RCM basis - The subsidiaries/ branch offices provide the said...

CENVAT Credit - input services - services used for activities related to its corporate social responsibility [CSR] - there could be services which are used by the...

Double taxation - services have been provided by two persons jointly - one partner has discharge the service tax - demand of service tax from another partners also -...

Levy of service tax - liability on activity of sub-contractor when main contractor has discharged the service tax liability - the appellant / sub-contractor is liable to...

Quick Updates: