Declared Service or not - Nature of amount received - falling ...

Service Tax

March 23, 2024

Declared Service or not - Nature of amount received - falling under the categories of service “agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act”, or not - Upon reviewing the agreement between the parties and considering the submissions, the Tribunal finds that the charges were integral to the job work agreement and primarily for manufacturing activities. There is no evidence to suggest that the charges were for refraining from manufacturing for other parties. Therefore, the charges do not fall under the declared service category and are not subject to service tax.

View Source

← Previous Next →

Declared Service or not - Nature of amount received - falling ...

Service Tax

March 23, 2024

You may also like:

Nature of amount received in pursuance of Consent decree by HC – Authorities below rightly treated this sum as a receipt falling under Section 28(iv) of the I. T. Act - HC

Fabrication of structures at various sites would amount to manufacture and hence will not fall under the category of erection, installation and commissioning and no...

TDS u/s 194-I or 194J - Amount paid towards Rent and amenities would not fall in the category of Fee for technical services - AT

Nature of non-compete fee capital or not – the commercial right thus acquired by the assessee unambiguously falls in the category of an 'intangible asset' - eligible...

Retainership fess - no relationship of an employer & employee - The fees received by assessee did not fall under the category of “Salary” but required to be taxed as...

Business Auxiliary Services - Facility for passport and visa related work to individuals - Service rendered by the appellant does not fall under any category of...

Classification of service - The radiographic testing services rendered by the appellants does not fall under the category of photographic services during the relevant period - AT

The deposit insurance activity undertaken by the appellant, Deposit Insurance and Credit Guarantee Corporation, falls within the taxable service category of general...

Export of services - Nature of amount received against reimbursement of expenses - The reimbursement cannot be treated in isolation but is very much in connection with...

Waiver of pre-deposit - nature of amount received - renting of immovable property services - prima facie liable for service tax - AT

Quick Updates: