Authorised Dealer of Foreign Exchange u/s 65 (105) (zm) - ...

Tax Law Interpretation: Specificity in "Services Namely" Limits Broad Interpretation for Authorized Foreign Exchange Dealers.

August 16, 2013

Case Laws Service Tax AT

Authorised Dealer of Foreign Exchange u/s 65 (105) (zm) - Section 65 (105) (12)(a) as also section 65 (12) (a)(ix) specifies services using the expression ‘services namely’ - Such language gives very little scope for an expansive construction of the items enumerated - Commercially bank guarantee and Corporate guarantee were two different financial instruments - AT

View Source

← Previous Next →

Authorised Dealer of Foreign Exchange u/s 65 (105) (zm) - ...

Tax Law Interpretation: Specificity in "Services Namely" Limits Broad Interpretation for Authorized Foreign Exchange Dealers.

August 16, 2013

Case Laws Service Tax AT

You may also like:

Service tax liability on foreign bank charges and finance costs paid in foreign currency. It discusses the absence of a service provider-recipient relationship between...

Translation service and interpretation service - whether the appellant is liable to pay service tax on translation service and interpretation service provided by them -...

Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...

Classification of services - intermediary services or not - Export of Service - The finding that principal-agency relationship is not essential for terming a service...

Central Government exempts supply of goods falling under heading 2202 by Unit Run Canteen (URC) to authorized customers from entire Goods and Services Tax Compensation...

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

HC ruled on service tax inclusion in entertainment tax calculation under Karnataka Entertainment Tax Act. The court determined that 'amount received or receivable' for...

When a service provider has already paid 100% service tax on manpower supply and security services, demanding the same service tax from the service recipient, who is...

CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

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...

GTA service under reverse charge mechanism - Once the service provider discharged the service tax where the service recipient is liable to pay the service tax, demand of...

Levy of service tax - construction service or not - construction of Paryatak Bhavan - It is, therefore, clear from the aforesaid judgment of the Supreme Court in Larsen...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

Levy of IGST - Export of services or not - telecom services - Place of supply - international Inbound Roaming Services (IIR) and International Long Distance (ILD)...

Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

Quick Updates: