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Whether the service of a copy of the order by Speed Post, would constitute valid service under Customs Act, 1962? - Held Yes - HC    *    Donation to political party - Return filed with Election Commission, indicate the name and donor details - Deduction u/s 80GGC allowed - Tri    *    Amendment in Notification No.78/2014-Customs (N.T.) dated the 16th September, 2014    *    WITH GST CONSTITUTIONAL AMENDMENTS, WHAT NEXT ?    *    Companies Act, 2013-25 Key Highlights    *    Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith other expenses, they do not become the agents of the appellants - tappellants cannot be treated as recipients of GTA services in terms of Notification No. 35/04-S.T. – appellant not liable to pay service tax - Tri    *    Method of valuation - the food processor basic unit along with the accessories are to be assessed together as electric mechanical domestic appliance with self contained electric motor and are chargeable to duty on MRP basis. - Tri    *    Invokation of extended period of limitation - willful misstatement/ suppression of facts - something more must be shown to construe the acts of the appellant as fit for the applicability of the proviso. - Tri    *    To take a view that the benefit of exemption can be extended only to those pipes which physically carry water and deny it to those which are used as Casing Pipes (which are also needed for delivery of water) would defeat very purpose of the Exemption Notification meant for giving the benefit to water treatment plants - Tri    *    Refund claim - period of limitation - In fact there is no time limit prescribed for issue of show-cause notice under Section 11B and thus it is open to Revenue to point out the short comings in the refund claim - Tri    *    Housing' made of plastic is not eligible for exemption available to the 'connector's. However many of such small consignments have been cleared under claim for exemption. - levy of penalty confirmed, though reduced - Tri    *    Regarding cenvat credit on service tax on rent a cab    *    Revised guidelines for disposal of confiscated goods - regarding    *    RBI Reference Rate for US $    *    Retrospective amendment - curtailment of the sales tax incentives by way of deferral – constitutional validity - impact on completed assessment - The amended provisions cannot be invoked and applied in the present factual controversy. - HC    *    Demand of interest and penalty - bonafide belief - Nature of works contract civil contract or construction contract - appellant paid the tax on the basis of 12% later on - The authorities below have committed an error of law and when the tax imposed has already been paid by the appellant, the penalty and interest is therefore not required to be liable to be paid by the appellant. - HC    *    Addition u/s 40A(2)(a) r.w.s 69C - whether the appellant has substantiated the plea that the visits made to foreign countries were for promotion of business? - appellant did not satisfy the requirements for claiming deductions, disallowance has to consequently follow. - HC    *    Eligible to claim deduction under sec. 54F - For availing deduction under sec. 54F of the Act, the property though shown as residential on the record of the municipality but the test will be actual user of the premises by the assessee during the relevant period. - Tri    *    Cenvat credit on water treatment plant    *    Employees sent on deputation to subsidiary/ associate companies (Service Tax)    *    CIT u/s 263 has simply directed the AO, without satisfying himself, to verify whether the bifurcation made by assessee was with a view to reduce tax or not. No infirmity for offering the tax on sale of brands as LTCG. There is no merit in CIT’s observation for treating the same as business income. - Tri    *    Duty drawback
 
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Service Tax on Doctors - Service Tax

#1 Issue Id: - 300
Dated: 14-12-2006
By:- Narender Kumar Garg
Service Tax on Doctors

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Why did service tax in not liyed on Services of Doctors such as visiting charges & consultancy charges.

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#2 Dated: 15-12-2006
By:- Surender Gupta
There are various services which are not chargeable to service tax such as Doctors, Lawyers, Electricity, Water, Road and Rail Transport etc. etc. If the legislature do not want to levy service tax on these services, we have to accept.

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