Determination of taxable turnover - The highest amount, among ...

Service tax calculation must be consistent; selecting the highest turnover from various sources is irrational and unfair.

September 9, 2015

Case Laws Service Tax AT

Determination of taxable turnover - The highest amount, among all these three sources in each year had taken on year-wise taxable value for determining demand of tax - service tax cannot be levied in such manner, on the basis of pick and choose method of the documents, which is totally inconsistent, misconceived and irrational - AT

View Source

← Previous Next →

Determination of taxable turnover - The highest amount, among ...

Service tax calculation must be consistent; selecting the highest turnover from various sources is irrational and unfair.

September 9, 2015

Case Laws Service Tax AT

You may also like:

The petitioner is required to calculate taxable turnover by excluding turnover not subjected to tax, exempt goods, and labor/service charges for works contracts as per...

Service Tax on ‘Short Term Accommodation Service and Restaurant Service’ – CBEC clarified various issues

Levy of service tax - abated portion of turnover or incorrect calculation along with penalty - The rejection of the claim of abatement for material component by the...

TAX DEDUCTION AT SOURCE UNDER GST - Goods and Services Tax - GST

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...

Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

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...

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

GTA service under reverse charge mechanism - Once the service provider discharged the service tax where the service recipient is liable to pay the service tax, demand of...

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...

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...

Key issues regarding invocation of time limitation for raising demand, levy of penalty, exemption from service tax for bundled services related to the game of cricket,...

Valuation - Sales tax / Service Tax in J&K - inclusion of service tax in the gross turnover for the purpose of levy of Sales Tax / TDS - Relief granted to the petitioners - HC

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 -...

CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

Quick Updates: