Demand of service tax on suspense account - transaction with ...

Amendment to Section 67: Service Tax Valuation Changes Are Prospective From May 10, 2008, Not Retroactive.

March 28, 2015

Case Laws Service Tax AT

Demand of service tax on suspense account - transaction with associated enterprises - Amendment to section 67 will be prospective i.e. w.e.f. 10.05.2008 or retrospective - Valuation - the addition to the Explanation (C) with effect from 10.05.2008 is prospective in nature - AT

View Source

← Previous Next →

Demand of service tax on suspense account - transaction with ...

Amendment to Section 67: Service Tax Valuation Changes Are Prospective From May 10, 2008, Not Retroactive.

March 28, 2015

Case Laws Service Tax AT

You may also like:

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...

Addition made towards receipt Assignment of Fee - Assessee has withdrawn amount from Escrow account and utilized for its business purpose - Although, there is a timing...

Change of classification of the service from “Management Consultancy Service” to “Business Auxiliary Service” - change of classification at the end of IHCL would be...

Suo motu adjustment of excess payment of service tax made in October, 2008 with subsequent service liability - procedural violation - demand of service tax of the said...

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...

CESTAT ruled in favor of appellant regarding service tax liability on GTA services during 2008-2013. The Tribunal determined service tax liability shifted to service...

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

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...

GST : 10 POINT SERIES ON SUPPLY - Goods and Services Tax - GST

Rate of service tax increased from 10% to 12%

The ITAT ruled that the transfer of booking rights in a capital asset was completed in AY 2009-10, not AY 2008-09. The agreement to sell was contingent on builder's...

Service Tax valuation - reimbursement of expenses - Pure Agent - CHA services - AT

Recovery of short paid service tax - Construction of Complex Service - adjustment of the excess service tax paid - Service Tax when introduced followed the receipt based...

The case involves a dispute over service tax liability on the amount retained by the appellant from the sale proceeds of unclaimed imported goods. The appellant, an...

CESTAT allowed refund claims for service tax wrongly collected and paid on 'construction of complex' services during September 2008 to May 2010. Following KVR...

Quick Updates: