Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Service tax demand u/s 73A – sale of flats - collection of ...

August 24, 2013

Case Laws     Service Tax     AT

Service tax demand u/s 73A – sale of flats - collection of amount towards service tax but not as service tax - contingent liability – appellant took the precaution of collecting it as ‘contingent liability' and not as service tax per se – he also made it clear that in case the outcome of the judicial proceedings emerges in their favour, the amount would be refunded along with interest - No demand - AT

View Source

 


 

You may also like:

  1. 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...

  2. No service tax is payable when the entire value of the contract is towards sale of manufactured goods, including incidental activities like erection, commissioning and...

  3. Refund of service tax paid - relevant date for cancellation of sale of flat - In the present case the fund has arisen from cancellation of the sale of flats and refund...

  4. 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,...

  5. Service tax on sale and purchase of flats – constitutional validity upheld by HC

  6. Collection of contribution from its members by the association (club) - the amounts collected towards Corpus / Sinking Fund do not form part of consideration towards...

  7. 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...

  8. 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...

  9. Service tax liability on sale of imported tally software was disputed. Appellant was a distributor marketing and installing the software on behalf of the seller holding...

  10. Sale of space for advertisement service - Department is seeking to levy service tax on the amounts collected by appellant as advertisement tax - Not liable to service...

  11. Levy of GST - amount recovered from employee on account of third party canteen services provided by Company - obligation under Section 46 of the Factories Act - As the...

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

  14. Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

  15. Demand of service tax from Cooperative Society - principle of mutuality - Consultancy service - no demand - HC

 

Quick Updates:Latest Updates