Payment of service tax by the other person on behalf of assessee ...

Service tax paid by a third party cannot be re-demanded from the original service provider under any circumstances.

February 21, 2015

Case Laws Service Tax AT

Payment of service tax by the other person on behalf of assessee (the service provider) - prima facie service tax cannot be demanded again from the assessee - AT

View Source

← Previous Next →

Payment of service tax by the other person on behalf of assessee ...

Service tax paid by a third party cannot be re-demanded from the original service provider under any circumstances.

February 21, 2015

Case Laws Service Tax AT

You may also like:

When a service provider has already paid 100% service tax on manpower supply and security services, demanding the same service tax from the service recipient, who is...

Levy of GST - amount recovered from employee on account of third party canteen services provided by Company - obligation under Section 46 of the Factories Act - As the...

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...

Demand of Interest on 50% of the service tax - when the service provider (appellant) has paid entire 50% of the amount towards service tax and the service Recipient also...

CESTAT adjudicated a service tax dispute involving multiple service providers. The tribunal partially allowed the appellant's appeal, exempting services provided to...

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 claim of cenvat credit of service tax paid under reverse charge - The appellant s claim is that by virtue of Section 68 (2), since liability to pay partial...

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 -...

The CESTAT held: The demand of service tax under 'site formation service' for June 2005 to May 2007 by culling out site formation charges from a composite mining...

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

Once the service provider has paid the tax under reverse charge mechanism, service tax cannot be demanded from the appellant - demand of service with penalty set aside - AT

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....

CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

Valuation - import of services - amount of withhold tax paid by the Appellant, over and above the consideration paid to the foreign service providers, to be included in...

CENVAT Credit - duty paying invoices - supplementary invoices - It is observed that neither the SCN nor the impugned Order-in-Original dated 04.12.2017 alleges that the...

Quick Updates: