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 October 2016 Year 2016 This

Reimbursement of expenses - Just because the Nepalese suppliers ...


Separate Billing for Transport Doesn't Make Suppliers Agents for Service Tax.

October 28, 2016

Case Laws     Service Tax     AT

Reimbursement of expenses - Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith other expenses, they do not become the agents of the appellants - AT

View Source

 


 

You may also like:

  1. Service Tax Liability - Valuation - Reimbursements of expenses - Pure Agent - 'Freight Reimbursed' and 'Miscellaneous Expense Reimbursed' - Whether the services provided...

  2. Service tax liability - Franchise service - The offering of M/s Shri Sai Transport and Courier Pvt Ltd to its customers are the services associated with Maharashtra...

  3. The CESTAT held that the appellant did not collect any amount representing service tax from sub-agents/customers. The amount recovered was the service tax already paid...

  4. Classification of services - intermediary between the truck owners and goods transportation agencies - The applicant arranges trucks to the goods transport agency and...

  5. Goods and Services Tax GST) Council approves the Central Goods and Services Tax (CGST) Bill and the Integrated Goods and Services Tax (IGST) Bill

  6. Demand of service tax on GTA service - Transporting of sugarcane - fortnightly bills cannot be held to be consignment notes, in which case transporters cannot be called...

  7. Service Tax valuation - reimbursement of expenses - Pure Agent - CHA services - AT

  8. Services provided by Agent on behalf of AAI or airport liable to Service tax - SC

  9. Service tax obligation - Reverse charge mechanism - While discharging foreign C & F Agent raised composite bill / invoice liability under reverse charge, Service Tax is...

  10. Levy of CGST and SGST or IGST - Commission agent - Intermediary services or not - sell of machinery of foreign principal in the Indian Territory - sub-section (8)...

  11. Classification of services - GTA services - person unregistered with GST, providing road transport services by his own truck - issuance of E-way bill - consignment note'...

  12. Input tax credit (ITC) - Air Conditioned Stage Carriage - There is no exclusion of services from other taxable persons in the same line of business from this condition,...

  13. 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....

  14. Demand of service tax - C & F are agent services - mere booking of orders for the principal by an agent on commission basis is not covered under C & F agent services - AT

  15. Onus on assessee to explain exorbitant increase in transport expenses and support with proper bills/vouchers, which assessee failed. Sample bills/vouchers not for...

 

Quick Updates:Latest Updates