Whether the introduction of the new, comprehensive definition of ...

Debate on New Definition of Card Services in Finance Act 2006: Substantive Tax Change or Continuation?

September 20, 2013

Case Laws Service Tax AT

Whether the introduction of the new, comprehensive definition of “credit card, debit card, charge card or other payment card service“ vide section 65 (33a) read with section 65 (105)(zzzw) by the Finance Act, 2006, is substantive and seeks to levy all the transactions covered by use of Credit/Debit/Charge Card or is in continuation of the levy under Section 65 (10) or (12) - matter referred to larger bench - AT

View Source

← Previous Next →

Whether the introduction of the new, comprehensive definition of ...

Debate on New Definition of Card Services in Finance Act 2006: Substantive Tax Change or Continuation?

September 20, 2013

Case Laws Service Tax AT

You may also like:

Service Tax Liability on SIM Cards / Pre paid Cards – payment of service tax by the BSNL (i.e service recipient) - demand set aside. - AT

TAXATION OF SERVICES BASED ON A NEGATIVE LIST OF SERVICES CONCEPT PAPER FOR PUBLIC DEBATE .

TAXATION OF SERVICES BASED ON A NEGATIVE LIST OF SERVICES CONCEPT PAPER FOR PUBLIC DEBATE.

Cenvat credit - input services or not - services in relation to fabrication of plant and machinery - any service which is covered under the means part of the definition,...

Recovery of short paid service tax - Construction of Complex Service - adjustment of the excess service tax paid - Service Tax when introduced followed the receipt based...

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

Classification of services - credit card services or not - the amount received by the appellant does not qualify as credit card services that when acquiring bank has...

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...

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...

Request for New PAN Card or/And Changes or correction in PAN Data.

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 or VAT/Sales tax - supply of SIM card - The supply of SIM cards is integral with provision of the taxable service and without the said SIM cards the...

Levy of IGST - credit card services - interest component of the Equated Monthly Instalments (EMI) of the loan granted by the respondent Bank on credit card - he services...

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...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

Quick Updates: