Management, maintenance or repair service - appellant disclosed ...

Case Laws Service Tax

June 27, 2014

Management, maintenance or repair service - appellant disclosed 30% of the consideration received, assuming that 70% of the consideration received to represent the value of good, prima facie case is in favor of assessee - AT

View Source

← Previous Next →

Management, maintenance or repair service - appellant disclosed ...

Case Laws Service Tax

June 27, 2014

You may also like:

Management, Maintenance and Repair Services - activity of maintenance of documents and keeping documents as secured (safe custody) - the appellant while maintaining and...

Management, Maintenance or Repair Services - amounts collected under the head 'backup power supply' - No service tax.

Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

The appellant provides warranty services to customers who purchased machines from its parent company, receiving commission on sales. The appellant made provisions in its...

Service tax liability - Undertaking of maintenance or repair services for self and for client do not attract tax liability under Management maintenance and repair...

Disallowance of repairs and maintenance - Disallowance made on account of repairs and maintenance by holding that assessee had already given flat deduction @30% of...

Classification of services - Maintenance and Repair service or otherwise - no repair or maintenance service has been rendered by the assessee and whatever repair service...

Demand of service tax on Management, Maintenance or Repair Services - Export of services - Place of provisions of services - it is not disputed that the services are...

Classification of service - Management Maintenance or Repair Services or not - SCN is very vague - Out of total 16 work orders, the Appellant has rightly collected...

Admittedly, street lights, fountains and tubewal are not building parts in common parlance. Therefore, the management, maintenance or repair service of fountains,...

Demand of service tax - appellant (builder) collected an amount from the flat owners which is titled as towards Management, Maintenance or Repair of the premises -...

In the wake of the fact that even the Government acknowledged the existence of confusion/ambiguity with regard to the coverage of management, maintenance and repair of...

Management, Maintenance and Repair service - Liability of service tax - the demand of Service Tax against the assessee for the cost of the goods supplied during repair...

Valuation - Management, maintenance or repairs - The materials used for repair cannot be considered as spare parts - value of material to be included in the value of services - AT

Whenever the assessee incurs expenditure for repair and maintenance of a building taken on lease for carrying on its business activity, it has to be allowed u/s 30(a)(i) -- AT

Quick Updates: