Rectification job for defected commecial vehicles - If the ...

Legal Argument on Rectification Jobs for Defective Vehicles May Impact Service Tax in Automotive Repairs.

November 6, 2014

Case Laws Service Tax AT

Rectification job for defected commecial vehicles - If the argument of Revenue is accepted, every motor garage will become a technical inspection and certification agency - AT

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Rectification job for defected commecial vehicles - If the ...

Legal Argument on Rectification Jobs for Defective Vehicles May Impact Service Tax in Automotive Repairs.

November 6, 2014

Case Laws Service Tax AT

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

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Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

Refund of Service Tax paid - export of services or not - Business Support Service - The appellant may have rendered the service as an agent of his overseas principals...

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...

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...

Rectification of error - Demand of service tax on the basis of TDS statements - The mere fact that Tax Deductions at Source (TDS) may have been made by some of the...

The appellant contested the service tax demand on trade discounts and incentives received from Tata Motors Limited for promoting or marketing vehicles. The Tribunal held...

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...

This circular clarifies the availability of input tax credit (ITC) on demo vehicles used by authorized dealers of motor vehicles. Key points are: ITC is available on...

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