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 November 2016 Year 2016 This

GTA Service – reverse charge mechanism - is appellant receiving ...


Appellant's Use of GTA Services from Exporter Under Reverse Charge Mechanism Questioned; Nepalese Billing Practices Examined.

November 18, 2016

Case Laws     Service Tax     AT

GTA Service – reverse charge mechanism - is appellant receiving GTA services from exporter? - 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. Reverse charge mechanism (RCM) - Liability of recipient of service to pay service tax - deemed services - The Appellants have received goods from entities located...

  2. Reverse charge mechanism - GTA service - appellant were proprietorship concerns - the demand for the period April, 2016 to June, 2017 is also liable to be set aside....

  3. Levy of Service Tax - reverse charge mechanism - to say that the software was available in India, with the appellant and hence the provision of service was from India...

  4. Liability of service tax - reverse charge mechanism - overseas banks has deducted certain bank charges from the export realization of the appellant’s export - Even...

  5. Short payment of service tax on GTA services under reverse charge mechanism, reimbursement of expenses not liable to service tax. Appellant providing GTA services,...

  6. Mandatory payment of GST under reverse charge mechanism (RCM) on supply of services - Notification as amended

  7. Liability of service tax under Reverse charge mechanism (RCM) - Import of services or not - Commissioning and Installation activity was carried out by the independent...

  8. Valuation - Composite services - GTA Services on reverse charge basis - non-inclusion of various expenses in the taxable value - The Tribunal found that the services...

  9. The appellants received services from AFL, Hong Kong during export realization, including a 3% fee and specified charges for transferring money to their accounts....

  10. Demand of Interest on 50% of the service tax - when the service provider (appellant) has paid entire 50% of the amount towards service tax and the service Recipient also...

  11. Reverse charge mechanism - Banking & other financial services - recipient of services or not - services provided by the Foreign Banks situated outside India - The...

  12. Service tax liability on construction and sale of complexes/houses/flats, real estate agent services, reverse charge mechanism for legal charges, manpower supply, and...

  13. Classification of services - reverse charge mechanism (RCM) - Banking and Financial Services - A negative test may also be of help in deciding the issue involved. If the...

  14. Extended period of limitation for levying service tax on Goods Transport Agency (GTA) services. The key points are: The revenue department issued a show cause notice...

  15. CENVAT credit on unregistered premises - reverse charge mechanism - As the tax has been discharged on ‘reverse charge’ mechanism, the identity of provider of service is...

 

Quick Updates:Latest Updates