Scope of the term and taxability of Port Service - Authorized ...

Port Services Before July 1, 2010: Not Taxable, Says Document on Scope and Taxability of Port Operations.

June 17, 2016

Case Laws Service Tax AT

Scope of the term and taxability of Port Service - Authorized operations - for the period prior to 1.7.2010 various services which were rendered within the port area by the appellant were not taxable - AT

View Source

← Previous Next →

Scope of the term and taxability of Port Service - Authorized ...

Port Services Before July 1, 2010: Not Taxable, Says Document on Scope and Taxability of Port Operations.

June 17, 2016

Case Laws Service Tax AT

You may also like:

Business Auxiliary Services - celebrity image as a ‘brand ambassador’ for promotion and marketing/sale of various products - the activity carried out by the appellant...

Levy of Service Tax - club and association services - Companies and cooperative societies, prior to July 1, 2012, which were registered under respective Acts, would be...

Turn Key Contract - classification of services - The appellants herein are claiming the classification of their services under the category of ‘Custom House Agents’ and...

Cenvat Credit - input services or not - dredging services - nexus with the output services i.e. Port service and Cargo handling services or not -there is absolutely no...

Only after 2010, the statute treated all services rendered within the port as port service. Therefore since the activity undertaken and the amount collected is for...

Refund of service tax - input services - port services - The rejection of refund claim is with respect to Service Tax paid on Port Services and not Customs House Agent...

The SC clarified that affiliation services provided by universities to colleges are taxable at 18% GST rate. Affiliation services by educational boards/councils to...

Determination of the taxable value for payment of service tax on reverse charge basis by the service recipient in respect of Goods Transport Agency (GTA) Services. The...

Input Tax Credit - services procured for the operation and maintenance of Diving Support Vehicle owned and used for supplying port and terminal handling services -...

Income accrued in India - nature of fees for technical services - the provisions of Section 9(1)(i) are not attracted in this case as no income has accrued or arised...

Cargo Handling Agent / Port Service - scope of the term “authorized by the port“ - license issued to the appellant for undertaking stevedoring operations - appellants...

Service tax liability assessment - trainings exempt as commercial coaching service prior to 2010, taxable subsequently; works contract composition scheme benefit...

Classification of services - Reverse charge mechanism (RCM) - Place of provision of services - Services procured from two overseas companies by the appellant, a Special...

Demand of service tax - Valuation - TDS deposited to the Income Tax department in relation to the payment made to the Foreign Service Provider - It can be seen from...

Classification of services - intermediary services or not - Export of Service - The finding that principal-agency relationship is not essential for terming a service...

Quick Updates: