Home Highlights June 2013 Year 2013 This

You may also like:

1. 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...

2. Construction of Residential Complex Service - the subcontractor is independently liable to pay service tax even though service tax liability has been discharged by the...

3. 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...

4. Service tax liability cannot be imposed twice on the same transaction. The appellant, as a service recipient, was required to pay 75% of the service tax under the...

5. Assessee is not liable to pay service tax again if he has discharged the service tax liability even though under a wrong accounting code - AT

6. Whether the assessee is correct in discharging service tax on gross amount charged under Section 67 of the Finance Act, 1994 after availing CENVAT credit on inputs or...

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

8. GST on the services for the right to use minerals - The applicant has misconstrued the entry which in fact casts a liability of tax to be discharged by the recipient on...

9. If tax liability is discharged by the main contractor as per the applicable legal provisions, it cannot be said that the main contractor is acting as an gent to...

10. Liability of appellant to pay service tax - works contract services - There is a reason for a bona fide belief in such arrangement regarding non-liability of...

11. Manpower Recruitment services - the service tax liability discharged on the amount equivalent to 3% amount received as commission is the correct discharge of service tax...

12. Once a service is subjected to service tax, the same service cannot be taxed again, as it would amount to double taxation, which is impermissible. In this case, even...

13. Whether the sub-contractor of a main contractor is liable to discharge the service tax liability on the services provided by him - Held Yes - AT

14. Transfer of burden to discharge of service tax liability to another person - Undoubtedly, the service tax burden can be transferred by contractual arrangement to the...

15. Services provided by Agent on behalf of AAI or airport liable to Service tax - SC