Applicability of old circulars - Even in respect of services ...

Old Circulars on Pre-2002 Taxable Services Now Redundant Due to Legal Changes.

October 20, 2014

Case Laws Service Tax AT

Applicability of old circulars - Even in respect of services which were taxable before 2002, the earlier circulars became redundant in view of the change in law. - AT

View Source

← Previous Next →

Applicability of old circulars - Even in respect of services ...

Old Circulars on Pre-2002 Taxable Services Now Redundant Due to Legal Changes.

October 20, 2014

Case Laws Service Tax AT

You may also like:

This legal case deals with the applicability of Goods and Services Tax (GST) on the export of pre-packaged and labelled frozen shrimps. The key points are: According to...

The Appellant sought payment of its pre-CIRP dues from the Respondent in a manner different from the approved resolution plan, which provided for payment of pre-CIRP...

Refund of unutilized CENVAT Credit - Output service - services on which no tax was payable by the Respondent - The assessee is a firm of legal practitioners, which...

Legal Services / Services of an Advocate - Recovery of Service Tax alongwith interest and penalty - The High Court observed that, as set out in the Notification, the...

Legal due diligence services - legal services cannot be taxed under the category of management consultant services - AT

The Appellate Tribunal addressed the issues of service classification, service tax liability, and extended limitation period. The appellants' services did not fall under...

CESTAT, an Appellate Tribunal, addressed the issue of classifying services as either business auxiliary or legal services. The appellant provided Legal Consultancy...

The Public Notice issued by the Office of the Principal Commissioner of Customs (Preventive) in Chennai highlights the importance of complying with procedures and...

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...

Money Laundering - offence punishable u/s 3 - The said definition given in Section 3 of the PMLA, 2002 was later on clarified by adding explanation and as such it does...

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

CENVAT Credit - input services used for taxable as well as exempt services - Since the service provided to the state of J&K are not liable to service tax, as Section 64...

Refund claim - service tax was paid under reverse change mechanism - Technical Testing and Analysis Service - service was not partly performed in India - period of...

Reversal of CENVAT Credit - common input services - the value of taxable services cannot include the value of the material/goods used in rendering the taxable services....

The case pertains to the refund of service tax paid on input services utilized for the export of 'Cut and Polished Diamonds' during October 2015 to March 2016, as per...

Quick Updates: