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 February 2014 Year 2014 This

The definition of input service under Rule 2(l) is worded in a ...


Rule 2(l) Broadly Defines Input Service for Taxable Service Providers, Covering Direct and Indirect Use.

February 25, 2014

Case Laws     Service Tax     AT

The definition of input service under Rule 2(l) is worded in a broad manner so as to bring within its ambit services availed by a provider of taxable service, whether directly or indirectly - AT

View Source

 


 

You may also like:

  1. Eligible services for availing input service credit as defined under Rule 2(l) of the CCR, 2004 - scope of rule 2(l) with regard to various input services explained - HC

  2. Service Tax on GTA under reverse charge - while Rule 2(l) and 2(p) cover two classes of persons, the recipient of GTA services, by virtue of the Explanation to Rule...

  3. CENVAT Credit - input services or not - The appellant has successfully established that these three zonal offices are integral part and parcel of the appellant only and...

  4. Cenvat Credit - The service tax paid towards accommodation to the experts are rightly covered by the ‘input service' in terms of Rule 2(l) of Cenvat Credit Rules, 2004 - AT

  5. CENVAT credit - input services - Shipping services availed at the port have to be held as cenvatable input services within the meaning of clause (l) of Rule 2 of the CCR, 2004 - AT

  6. Once what is received by the service receiver being output services, the same would automatically become input service in terms of Rule 2 (l) of Cenvat Credit Rules - AT

  7. Cenvat Credit - Input Services - Rule 2(l) - Business support services - the term business appearing in the definition of input service cannot be given a restricted definition - AT

  8. Cenvat credit - Input Services - Rule 2(l) would also cover the services of procuring sale orders through commission agent. - AT

  9. Intermediary services or not - Revenue has not shown as to how the Appellant has acted as intermediary between the two persons namely service provider and service...

  10. CENVAT Credit - input services - services used for activities related to its corporate social responsibility [CSR] - there could be services which are used by the...

  11. Determination of the taxable value for payment of service tax on reverse charge basis by the service recipient in respect of Goods Transport Agency (GTA) Services. The...

  12. CENVAT Credit - input services - services used in setting up their plants - Although setting up the factory is not manufacture in itself, it is an activity directly in...

  13. CENVAT Credit - input service - the exclusion clause ‘A’ in Rule 2(1) of the Cenvat Credit Rules, does not cover the service in the nature of “Erection, Commissioning...

  14. Eligibility of claiming CENVAT credit for service tax paid on renting immovable property services. The lower authority denied the credit, considering it as a service...

  15. CENVAT Credit - input services - The description of disputed services provided in the impugned order, do not fall under the excluded category provided under Rule 2(l) of the Rules.

 

Quick Updates:Latest Updates