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 2011 Year 2011 This

Nature of services can not be decided on the basis of ...


Service Nature Requires Evidence, Not Just Registration Certificates, to Determine Actual Services Rendered by Assessee.

August 6, 2011

Case Laws     Service Tax     AT

Nature of services can not be decided on the basis of registration certificate - The nature of service rendered by the assessee is a question of fact decided on the basis of actual nature of service to be ascertained on the basis of the evidence collected in that regard.... – AT

View Source

 


 

You may also like:

  1. Cenvat Credit on capital goods received prior to getting registration certificate as service provider allowed - AT

  2. Amendment of CST Registration Certificate - the application for amending the CST Registration Certificate has been made belatedly on 19.09.2020, nevertheless, there is...

  3. Valuation by DVO - addition based on estimated cost disregarding actual cost as per books - applicability of section 142A before amendment - non-rejection of books - AO...

  4. Requirement of GST registration - dealing in brokerage of agricultural produce which is exempt - The AAR determined that the applicant's activities qualify as commission...

  5. CESTAT allowed the appeal, setting aside service tax demands predicated solely on Form 26AS without substantive evidence of service provision. The tribunal consistently...

  6. Refund of integrated tax paid in respect of certain services - Zero Rated Supplies - intermediary services - the question as to the precise nature of services is vital...

  7. Classification of services - Reverse charge mechanism (RCM) - Place of provision of services - Services procured from two overseas companies by the appellant, a Special...

  8. Stock broker which requires multiple registrations to operate on more than one stock exchange(s) or a single registration will suffice for all the stock exchanges -...

  9. Refund of ITC denied - intermediary services - Export of services or not - There is no allegation that the petitioner has rendered any service to an individual. Plainly,...

  10. CESTAT partially allowed appeal concerning CENVAT credit eligibility on various input services. Health & fitness services used for employee assignments and public...

  11. Cenvat Credit - Input services - prior to date of registration - export of services - refund allowed - AT

  12. CESTAT adjudicated a service tax dispute involving import of services, finding no substantive evidence that foreign currency payments constituted taxable imported...

  13. ITAT addressed transfer pricing adjustment regarding business support services between associated enterprises. TPO rejected assessee's TNMM method and entity-level...

  14. Classification of service - Manpower Recruitment - Activity of deputing certain manpower for undertaking activities such as preparing and planning for melting, doing...

  15. HC determined payments made to IGSPT for call center services were subject to TDS under section 194C, not 194J. The agreement between parties involved basic call center...

 

Quick Updates:Latest Updates