A proprietorship concern is to be considered as commercial ...

Proprietorships Classified as Commercial Concerns u/s 65(105) of Finance Act, 1994; Partial Stay Granted.

November 15, 2013

Case Laws Service Tax AT

A proprietorship concern is to be considered as commercial concern for the purpose of interpreting different clauses in Section 65(105) of the Finance Act, 1994 - stay granted partly - AT

View Source

← Previous Next →

A proprietorship concern is to be considered as commercial ...

Proprietorships Classified as Commercial Concerns u/s 65(105) of Finance Act, 1994; Partial Stay Granted.

November 15, 2013

Case Laws Service Tax AT

You may also like:

Security agency service provided by the society of ex-serviceman - commercial concern or not - tax entry section 65(105)(w) - demand of service tax confirmed for the...

Commercial concern or not - Merely because the appellant has referred in the his address as Capital consultancy, even if it is a proprietor ship firm, it is an...

Commercial training or coaching - scope of the term 'Commercial' - retrospective amendment - Section 65(105)(zzc) - Larger bench decides the issue - AT

Commercial Coaching or Training Services - prima facie view that the word “commercial“ in definitions at section 65 (26) and 65 (27) and 65 (105) (zzzc) cannot be...

Sale of space or time for advertisement section 65(105) (zzzm) – Whether magazine is a print media are not liable to pay any Service Tax - stay granted - AT

Manpower Supply Services u/s 65 (105) (k) - processing of coffee beans to make instant coffee and thereafter packing the same - stay grated partly - AT

Nature of Service - Commercial Training or Coaching - non-profit institution - training programmes at the level of individual bank - the explanation to Section...

Service tax on works contracts and the taxability of the value of goods used in such contracts. It clarifies that service tax can only be levied on the service...

Infrastructure and supporting services u/s 65 (105) (zzzq) r.w. 65 (104c) – As BCCI had been paying said amounts even prior to advent of IPL and had been also making...

Activity of maintaining the plant and operating the power plant on day to day basis for generating electricity - Business Auxiliary Service u/s 65 (105) (zzb) or...

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...

Services received from outside India - POPOS Rules - RCM - when such services are provided by agencies outside India these cannot be provided within India and it is for...

Banking and other financial services - Tax would be leviable with effect from 10th September 2004 u/s 65(105)(zm), before it was under Section 65(105)(zp), only if a...

Classification of taxable services u/s 65A - Supply of Tangible Goods service u/s Section 65(105)(zzzzj) versus Mining of Mineral, Oil or Gas service' u/s Section...

Banking and Financial services Section 65(12) r.w.s 105)(zm) - Fixed amount charged as lease of equipment - the appellants are not a banking company or a financial...

Quick Updates: