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 June 2014 Year 2014 This

Business Auxiliary Service - demand based on ST-3 return - ...


Service tax demand under Business Auxiliary Service invalid; extended period not applicable due to incorrect Notification No. 14/2004-ST claim.

June 21, 2014

Case Laws     Service Tax     AT

Business Auxiliary Service - demand based on ST-3 return - Benefit of Notification No. 14/2004-ST dated 10.9.2004 wrongly claimed - extended period is not invokable in this case - AT

View Source

 


 

You may also like:

  1. Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...

  2. Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

  3. Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

  4. Manpower Recruitment or Supply Agency Service or Business Auxiliary Service classification discussed. Extended period of limitation rightly invoked as certain agreements...

  5. Demand for service tax on commission received on vehicle sales, sales promotion, and incentives under 'Business Auxiliary Services' set aside as show cause notice failed...

  6. Liability to pay Service Tax when the main contractor has already paid - The Tribunal cited a circular stating sub-contractors are liable to pay Service Tax separately....

  7. Key issues regarding invocation of time limitation for raising demand, levy of penalty, exemption from service tax for bundled services related to the game of cricket,...

  8. Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

  9. Extended period of limitation - Demand based on Form 26AS (TDS Statement) - The Notice in this case was issued on 08.09.2021, demanding service tax for the period...

  10. Appellant provided 'Intermediary' services classifiable as business auxiliary services within taxable territory to foreign recipients. Service Tax returns showed...

  11. Demand of Service Tax - Photography services - Extended period of Limitation - If the assessee was clearly aware that they had to pay service tax, they could have billed...

  12. Business Auxiliary Service - target incentives not liable to service tax - AT

  13. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

  14. Extended period of limitation for levying service tax on Goods Transport Agency (GTA) services. The key points are: The revenue department issued a show cause notice...

  15. The case involved classification of services provided by the Appellant to M/s. Jindal Stainless Steel Ltd. as either manpower recruitment or business auxiliary service....

 

Quick Updates:Latest Updates