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 February 2017 Year 2017 This

Charitable institution - Business Auxiliary services - ...


Charitable Institution Not Considered Commercial Concern Before April 2006; Service Tax Demand Set Aside.

February 9, 2017

Case Laws     Service Tax     AT

Charitable institution - Business Auxiliary services - commission agency - The appellant was not a commercial concern before 30.04.2006 under the law - demand set aside - AT

View Source

 


 

You may also like:

  1. Manpower Recruitment or Supply Agency Service or Business Auxiliary Service classification discussed. Extended period of limitation rightly invoked as certain agreements...

  2. The HC held that the appellant, a security agency providing security personnel who are ex-servicemen, would satisfy the definition of "a commercial concern engaged in...

  3. Commercial Concern - Manpower recruitment or supply agency services - the Government is of the view that prior to 1-5-2006, services rendered by the institutes which are...

  4. CESTAT determined that providing infrastructure and support services to educational institutions like IIM and XLRI does not constitute commercial training and coaching...

  5. Commercial or industrial construction service for a charitable institution/no profit making organisation - prima facie no service tax - AT

  6. Key issues regarding invocation of time limitation for raising demand, levy of penalty, exemption from service tax for bundled services related to the game of cricket,...

  7. With effect from 1.5.2006, the words “commercial concern" was substituted by the words “person" and w.e.f 16.5.2008, the words “to a client” was replaced by the word “to...

  8. Sale or service - Information Technology Service - Canned software - the petitioner should have obtained a clarification from the Commercial Tax Department before taking...

  9. Non-profit organization registered u/s 12AA of Income Tax Act, 1961 - alleged violation of Finance Act and Service Tax Rules - applicability of mega exemption...

  10. Commercial and industrial construction service - construction work undertaken for educational institutions - stay granted being prima facie not commercial concerns - AT

  11. If the service is rendered prior to 01.05.2006, no liability of service tax will fall on the Institute, even if payment is received after this date since it has been...

  12. The Tribunal held that the construction of a hostel building for an educational institution, in this case, the Gujarat Adani Institute of Medical Science, cannot be...

  13. The High Court prima facie held that the income of the petitioner, a charitable institution registered u/s 12AA of the Income Tax Act, 1961, cannot be assessed to tax...

  14. Highlights of Amendments in Service Tax (Determination of Value) Rules, 2006 - Article

  15. Refund of service tax - time limitation - refund sought on the ground that, they have paid Service Tax and GST on the same four transactions - when the Service Tax was...

 

Quick Updates:Latest Updates