Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Validity of assessment order - The court noted that...     TaxTMI    Levy of GST - Place of supply - Tax imposed on...     TaxTMI    Validity of reduction of fine and penalty -...     TaxTMI    Addition u/s 68 - burden of proof - share...     TaxTMI    LTCG - exemption claimed u/s 54F - fractional...     TaxTMI    Validity of assessment order - Best judgment...     TaxTMI    The Allahabad High Court addressed the denial of a...     TaxTMI    Demand of interest u/s 50 - default in filing the...     TaxTMI    Condonation of delay in filing income tax return...     TaxTMI    Violation of the provisions of Sections 269SS and...     TaxTMI    Levy of GST on import / purchase of goods from SEZ...     TaxTMI    Validity of reopening/reassessment - The tribunal...     TaxTMI    Service of SCN - plea of not having accessed the...     TaxTMI    Condonation of delay in filing an appeal before the...     TaxTMI    Jurisdiction - power of Joint Commissioner...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights April 2024 Year 2024 This

Levy of service tax - Nature of amount - Deduction from the ...

Service Tax

April 4, 2024

Levy of service tax - Nature of amount - Deduction from the export price - Deductions towards Bonus, Inspection charges and recycling compensation - The Tribunal determined that the deductions made in the invoices were not payments made to the company providing services, but rather discounts in the transaction of sale. It noted that there was no clear evidence of a service provider or recipient relationship between the appellant and the company in question. Thus, it concluded that the demand raised under Business Auxiliary Service and Technical Inspection and Certification Service was without factual or legal basis.

View Source

 

← Previous Next →

 

You may also like:

  1. Valuation of service tax - Commercial Coaching and Training Service - whether the deductions claimed by the Appellant firm towards reimbursement of expenses on account...

  2. Nature of surrendered income - Claim of deduction under Section 80HHC on account of export - HC

  3. 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,...

  4. TAX DEDUCTION AT SOURCE UNDER GST - Goods and Services Tax - GST

  5. Deduction u/s.80IC on the profits - gross total income - Going with the prescription of section 80A(2) of the Act, if the gross total income is more than the aggregate...

  6. Levy of Entertainment tax - Valuation - consideration towards the services excluding the service tax component or on both - No proof is available on records to show that...

  7. Levy of service tax - Export of services or not - amount has been received in Indian Currency - The tribunal concluded that the service provided by the appellant...

  8. Deduction u/s. 10AA - Trading activity - In the nature of "services" or not? - Activities of import of goods for re-export - The above clarification given by the...

  9. Deduction u/s 36(1)(iii) - double deduction for deduction of interest - once these amounts are allowed as deduction in the year of incurring the expenditure, the same...

  10. ST – repair & maintenance Service – sales tax / VAT paid on material – deduction allowed

  11. Levy of Service tax - tolerating an act of electricity consumers - amount of late payment surcharge, meter rent and supervision charges received by the appellant from...

  12. Deduction of service tax from the amount payment (consideration) as per the contract terms - scope of the terms of agreement - the parties did not envisage deduction in...

  13. Refund of Service Tax paid - export of services or not - Business Support Service - The appellant may have rendered the service as an agent of his overseas principals...

  14. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

  15. Income from house property - deductions claimed u/s 24(a) - society charges - If, the amount paid to society charges includes municipal taxes levied by the local...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Wavier of demurrage/storage charges - Detention of the goods - Seeking...
H: Adjudication of show cause notice (SCN) after several year - The tribu...
H: Rectification u/s 154 - Substitution of addition u/s 269SS with 69A - ...
H: Exemption from Customs Duty / concessional rate of BCD - Import of HDP...
H: Grant of approval u/s. 80G(5) - denial of approval as application was ...
H: CIRP - Dismissal of application filed u/s 7 of the Insolvency and Bank...
H: Addition on the basis of declaration made by assessee during a search ...
H: Import of services - certain reimbursements made to the foreign entiti...
H: Customs broker - Revocation of License - forfeiture of security deposi...
H: Assessment u/s 144C - Period of limitation - The Ld. CIT-DR argued tha...
H: The legality and validity of the termination of arbitral proceedings u...
A: Seamless Flow of Input Tax Credit under Goods and Services Tax Act, 2017
A: Constitution of GSTAT: A Chronological Analysis with Time Limit to fil...
A: CONDITIONS OF IBC RESOLUTION PLAN NOT TO BE INTERFERED WITH
F: RECOVERING GST PAID AT HIGHER RATE
C: E-Waste (Management) Rules, 2022 — Regarding release of imported consi...
H: Addition on Account of LTCG u/s 50C - The appellant contended that the...
H: Validity of reassessment order - disallowance of ITC claim - The court...
H: Conduct of Reassessment Proceedings - Principles of Natural Justice - ...
H: Assessment made u/s 144 r.w.s. 142(1) OR 153C - The Tribunal held that...
C: Undertaking from the producers (who includes the Importer) of the base...
N: Securities and Exchange Board of India (Listing Obligations and Disclo...
A: Liability to pay GST under RCM goes beyond taxable territory
F: Partner Remuneration
F: notice u/s 73 converted to 74
N: Rate of exchange of one unit of foreign currency equivalent to Indian ...
N: Seeks to impose Anti-dumping duty on import of Pentaerythritol from Ch...
A: ITC is not available for the construction of the immovable property fo...
A: CORE BANKING SYSTEM
F: composition dealer - DRC - 01