Taxability - Section 65 (105) (zb) - Photography services - It ...

Case Laws Service Tax

March 19, 2016

Taxability - Section 65 (105) (zb) - Photography services - It is pertinent to mention that bona fide belief is the belief of a reasonable person operating in an appropriate environment and is not some sort of hallucinatory belief. Thus the contention of the appellants that they were under a reasonable belief that the impugned service was not taxable is untenable and the extended period is invocable - AT

View Source

← Previous Next →

Taxability - Section 65 (105) (zb) - Photography services - It ...

Case Laws Service Tax

March 19, 2016

You may also like:

Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT

Extended period of limitation - Demand of Service Tax - It appears that non-payment of service tax could be on account of the belief that no service tax was payable in...

The assessee failed to file the original return of income, and the Assessing Officer initiated penalty proceedings for underreporting income. The assessee's authorized...

Extended period of limitation - Photography Service - bona fide belief is the belief of a reasonable person operating in an appropriate environment and is not some sort...

Penalty u/s 271B was levied on the assessee for failure to get accounts audited despite turnover exceeding prescribed limit u/s 44AB. The Assessing Officer relied solely...

Commercial or Industrial Construction Service u/s 65(105)(zzq) - assessee under a bona fide belief that ultimately the marketing complex would be used for the persons,...

The appellant provided two services - servicing of motor vehicles and running an amusement park. The amusement park service was exempt from service tax until 1.6.2015....

Classification of taxable services u/s 65A - Supply of Tangible Goods service u/s Section 65(105)(zzzzj) versus Mining of Mineral, Oil or Gas service' u/s Section...

CESTAT AHMEDABAD held that services of civil construction are correctly classifiable under works contract service. Demand of service tax on construction services...

Service tax on works contracts and the taxability of the value of goods used in such contracts. It clarifies that service tax can only be levied on the service...

Penalty u/s 271(1)(c) - The Revenue may or may not agree with this understanding of law of the assessee but the fact that there can be a bona fide view to that effect...

Classification of Service - Travel by Air services u/s 65 (105) (zzzo) or Supply of Tangible Goods u/s 65 (105) – W when an aircraft was given on charter to other...

Extended period of limitation - intent to evade payment of duty - Suppression - The reason for such bona fide belief stands corroborated from the fact that the service...

The Tribunal examined the maintainability of an application for initiating the Corporate Insolvency Resolution Process (CIRP) u/s 7 of the Insolvency and Bankruptcy Code...

Classification of service - Re-rubberisation of old, worn out rubberised rollers - Since Business Auxiliary Service comes first under Clause 65(105) (zzb), service is...

Quick Updates: