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 April 2013 Year 2013 This

Valuation - pure agent - reimbursement of expenditure - ...

Service Tax

April 6, 2013

Valuation - pure agent - reimbursement of expenditure - prima-facie not in agreement with the contention of the Revenue that the sovereign authority in other countries are rendering service to the appellant. - stay granted. - AT

View Source

 


 

You may also like:

  1. Service Tax valuation - reimbursement of expenses - Pure Agent - CHA services - AT

  2. Service Tax Liability - Valuation - Reimbursements of expenses - Pure Agent - 'Freight Reimbursed' and 'Miscellaneous Expense Reimbursed' - Whether the services provided...

  3. Valuation - Section 15 of CGST Act - reimbursement of Employee Provided Fund & ESI - there is no contractual agreement with the recipient of supply to act as his pure...

  4. Levy of GST - Pure Agent - 1. TLEF is pure agent of Industry Partner to the extent of reimbursement of the actual amount Stipend incurred by it and thereby said...

  5. ST - Reimbursement of the expenses - C&F Agents - Prima facie not acting as 'pure agent', ST is payable on such reimbursement, pre deposit not waived... - AT

  6. Valuation - inclusion of reimbursement (at actual) of expenses - Pure agent - Rental services of aircraft including passenger aircrafts, freight aircrafts and the like...

  7. Levy of GST - Pure services or not - Reimbursement of tree cut compensation amount paid to farmers and land owners during the course of execution of work is not...

  8. Valuation of taxable services - inclusion of reimbursement of expenses in the gross value - Reimbursements whether taxable or not – prima facie case is in favor of assessee - AT

  9. Valuation - C&F Agency services - reimbursement of the expenditure - demand restricted to normal period - penalty waived - AT

  10. Levy of GST - reimbursement of expenses - pure agent - Rule 33 (iii) of the CGST Rules 2017 stipulates that the applicant must procure certain supplies from the third...

  11. ST - Reimbursement of the expenses - C&F Agents - Prima facie, find that the appellant is not acting as “pure agent” - value of the taxable service in this case would...

  12. Valuation - inclusion of reimbursement of expenses in assessable value - pure agent services - this amount is not includable in the assessable value for charging service tax - AT

  13. Levy of service tax - pure agent services or not - implementation of the Information Technology related projects - The appellant was appointed merely as a Nodal Agency...

  14. Valuation - pure agent - inclusion of reimbursement of expenses - It was only stated that it was found by Audit Officers that the conditions of Pure Agent were not...

  15. Valuation - reimbursement of expenses - the appellant did not have the capacity to act as pure agent and did not fulfill the conditions of pure agent under the relevant...

 

Quick Updates:Latest Updates