Commission paid to overseas agent - reverse charge - Benefit of ...

Service Tax Demand Overturned: Appellant Complies with Notification No. 18/2009-ST, Commission Below 1% FOB Value.

October 6, 2016

Case Laws Service Tax AT

Commission paid to overseas agent - reverse charge - Benefit of Notification No. 18/2009-ST - appellant has complied with the condition of the notification - commission paid to the overseas commission agent is less than 1% of the FOB value of the exported goods - Demand of service tax set aside - AT

View Source

← Previous Next →

Commission paid to overseas agent - reverse charge - Benefit of ...

Service Tax Demand Overturned: Appellant Complies with Notification No. 18/2009-ST, Commission Below 1% FOB Value.

October 6, 2016

Case Laws Service Tax AT

You may also like:

Service tax registration form ST 1 amended to include accounting codes - Notification

Reverse Charge (RCM) - Commissions paid to a foreign service provider - benefit of exemption under notification no. 18/2009-ST - non-discloser of detailed in the...

The tribunal held that service tax under reverse charge mechanism is not leviable on commission paid to directors treated as salary in the company's books of accounts...

Levy of service tax - GTA - In some of the cases the appellant transported the good by road without issuance of the consignment note, the said activity prior to June...

Refund of Service Tax - input services used for export of goods - service tax paid by MIAPL is under category which was not classified under Notification 17/2009-ST -...

Service tax demand was made on a subcontractor for services provided in a Special Economic Zone (SEZ), on the grounds that the subcontractor failed to provide...

Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

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...

Recovery of service tax u/s 73(2) of Finance Act, 1994 and section 174 of CGST Act, 2017 with interest and penalty was challenged. The issue pertained to classification...

Pertains to classification and taxability of services related to patent application provided by foreign companies outside India. Discusses service tax liability under...

Export of service or not - Palace or provision of services - The case revolved around the Appellant's provision of sales promotion and marketing services to companies...

Demand of service tax for the service provided to SEZ for the service wholly consumed within their SEZ - the service of erection, commissioning and installation is...

Refund claim of service tax - Notification No. 09/2009-S.T dated 03.03.2009 - aeven if the services were rendered prior to 03.03.2009 but the recipient has paid the...

Refund of service tax paid on BAS services - Notification No. 18/2009-ST, dated 07-07-2009 - the non-fulfilment of the conditions is only a procedural lapse and can be...

The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

Quick Updates: