Reverse charge - GTA services - it was contended that the FCI ...

Court Rules Contractor Must Pay Service Tax; Deduction from Payment Upheld Under Contract Terms.

February 27, 2016

Case Laws Service Tax HC

Reverse charge - GTA services - it was contended that the FCI has wrongly deducted the service tax from the contractual amount and the same should be ordered to be refunded to the petitioners. - scope of the contract / agreement - when contractor is liable to pay all taxes as per the agreement, deduction of service tax from the amount payable to him is correct - HC

View Source

← Previous Next →

Reverse charge - GTA services - it was contended that the FCI ...

Court Rules Contractor Must Pay Service Tax; Deduction from Payment Upheld Under Contract Terms.

February 27, 2016

Case Laws Service Tax HC

You may also like:

CESTAT adjudicated a service tax dispute involving contractual advances and service tax adjustments. The tribunal held that service tax is leviable only on actual...

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...

Demand of service tax - The appellant argued that it was engaged in the construction of false ceilings and was a sub-contractor for the main contractor, who had...

Eligibility of avail ITC - Works contract services - input services - Housing society - The society itself is not works contract service provider, nor it is in the...

Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

Reimbursement of the sales tax paid - Scope of terms of works contract - contract inclusive of taxes - even when the contract provided that the rates quoted by the...

Taxability - advance payments - The Tribunal observed that the appellant failed to issue invoices/bills upon receiving payments for the services provided, as mandated by...

Levy of Service Tax - liquidated damages received - The demand of service tax on late payment surcharge meter renting charges and supervision charges are set aside. The...

Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

Wrongful availment of CENVAT Credit or not - inclusive of service tax contract - appellant shall be entitled to take Cenvat Credit on the amount of service tax paid by...

Deduction of service tax from the amount payment (consideration) as per the contract terms - scope of the terms of agreement - the parties did not envisage deduction in...

Non payment of service tax by the sob-contractor under a bonafide belief that main contractor has paid the service tax - Management, maintenance or repair service - stay...

Liability to pay Service Tax when the main contractor has already paid - The Tribunal cited a circular stating sub-contractors are liable to pay Service Tax separately....

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: