Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Refund claim - refund claim was made by M/s. A. K. Associates, a ...


Proprietor Granted Service Tax Refund as Individual and Business Are Not Separate Entities.

September 13, 2016

Case Laws     Service Tax     AT

Refund claim - refund claim was made by M/s. A. K. Associates, a proprietary firm of Shri. Kishor Hiralal Daga whereas the Service Tax for which refund was sought for was paid by Shri. Kishor Hiralal Daga - proprietor and proprietorship form are not separate legal entities - refund allowed - AT

View Source

 


 

You may also like:

  1. 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 -...

  2. Demand of service tax - transportation of baggage is not an individual or a separate service, but it is a part of transportation of passengers' service by air - stay granted - AT

  3. Refund of Service Tax paid on input services - appellant performs the role of intermediary for the overseas service receiver - place of provision of services - export of...

  4. Demand of service tax - Separate entity or single entity - Service Tax may not be payable for rendering service by one division to another division of the same legal...

  5. Classification of services under Business Support Services or not - The Tribunal observed that the appellant merely facilitates and assist the individuals who are...

  6. Amendment of section 66D - service tax - transportation of goods by an aircraft or a vessel from a place outside India up to the customs station of clearance - these...

  7. Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

  8. Exemption u/s 10(26) - Exemption to individual members of Scheduled Tribes - Whether a partnership firm, formed by individual partners who are entitled to an exemption...

  9. 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...

  10. Refund of service tax - amount have been deposited by mistake - Form 26AS, VAT-41, copies of challans and copies of running bills prepared by the Housing Board showing...

  11. Refund of service tax paid - export - Once it is not in dispute that the services are specified for refund purpose, and since Service Tax was actually paid on specified...

  12. Refund of Service Tax amount - Period of limitation - advance amount returned/ refunded to the buyer - Once the buyer cancelled the booking and the consideration for...

  13. Retrospective Exemption and Refund: Section 135 of Finance Act, 2025 provides retrospective exemption from service tax for reinsurance services provided by insurance...

  14. Classification of services provided by Grant Thornton, India to develop the "Grant Thornton" brand name and the payment received towards reimbursement of "Brand...

  15. Refund of Cenvat credit - export of service - benefit was accrued in India - the place of provision of service will more appropriately be categorized under Rule 3 ibid...

 

Quick Updates:Latest Updates