Disallowance of service tax expenses despite fact that ...

Service Tax Expenses Allowed: Liability Crystallized and Paid in Current Year for Previous Years' Expenses.

April 5, 2014

Case Laws Income Tax AT

Disallowance of service tax expenses despite fact that expenditure pertains to earlier years - As liability was crystallized and paid during year under consideration, it was allowable as expenditure - AT

View Source

← Previous Next →

Disallowance of service tax expenses despite fact that ...

Service Tax Expenses Allowed: Liability Crystallized and Paid in Current Year for Previous Years' Expenses.

April 5, 2014

Case Laws Income Tax AT

You may also like:

Self Adjustment of excess service tax paid with the service tax liabilities for subsequent period - Service tax amount paid at higher rate for the service tax...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

Disallowance of interest and financial expenses was not justified as the appellant paid interest and financial expenses to State Bank of India, Overseas Branch,...

Deductibility of the amount of service tax paid under VCES, 2013 - contention of the assessee is that the amount paid was a discharge of liability which got crystallized...

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...

Disallowance of tax credit / service tax written off - disallowance made by the AO for the refund of input service tax written off - Prior period item - When the input...

Prior period expense - Interest liability - Whether liability of earlier years has been crystallized in this year – Deduction allowed - AT

Reduction in tax liability - payment of tax at compounded rate - The assessee with open eyes applied under the scheme and obtained permission. There was no cause for any...

The assessee company is eligible to claim Foreign Tax Credit (FTC) against its Minimum Alternate Tax (MAT) liability u/s 115JB of the Income Tax Act for taxes paid in...

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...

Refund of service tax paid on GTA services - service tax was paid directly by the provider of services whereas it was the liability of the recipient under reverse charge...

Demand of service tax - reimbursement expenses - The appellant had agreed to pay a fixed monthly amount to HLL as a consideration for management services - The...

Liability of service recipient to pay (reimburse) service tax to the server provider - SC

Service tax liability cannot be imposed twice on the same transaction. The appellant, as a service recipient, was required to pay 75% of the service tax under the...

The appellant was not liable to pay service tax on the expenditure reimbursed by group companies, as the expenses were not shown to be consideration for services...

Quick Updates: