Liability of Service tax on TDS amount absorbed by the assessee ...

Case Laws Service Tax

May 24, 2017

Liability of Service tax on TDS amount absorbed by the assessee on foreign remittance - reverse charge mechanism - the value which is to be considered for the discharge of service tax liability under reversal charge mechanism is equal to the actual consideration charged for the services provided or to be provided - AT

View Source

← Previous Next →

Liability of Service tax on TDS amount absorbed by the assessee ...

Case Laws Service Tax

May 24, 2017

You may also like:

Liability of Service tax on TDS amount absorbed by the assessee on foreign remittance - Reverse charge - Service Tax liability needs to be discharged on amounts which...

CESTAT, an Appellate Tribunal, addressed a valuation issue concerning TDS deposited with the Income Tax Department related to payments to foreign service providers under...

Valuation - Service tax short paid by not including gross amount charged for services rendered. Gross amount charged defined in Section 67 does not expand meaning to...

Service tax liability on foreign bank charges and finance costs paid in foreign currency. It discusses the absence of a service provider-recipient relationship between...

Demand of Service Tax - Reverse charge mechanism - import of services - As such it is not the liability of service recipient but the liability of service provider which...

The case pertains to the levy of interest u/s 234C for failure on the part of the payer to deduct tax deducted at source (TDS) u/ss 196D and 194LD. The key points are:...

Self Adjustment of excess service tax paid with the service tax liabilities for subsequent period - Service tax amount paid at higher rate for the service tax...

Demand of service tax - Valuation - Inclusion of TDS portion of the royalty paid to the foreign company - On the plain reading of Section 67 with Rule 7 of Service Tax...

Levy of service tax - applicability of Reverse Charge Mechanism - Business Auxiliary Service - he services have been provided by the foreign agents to the foreign site...

Service tax liability cannot be imposed twice on the same transaction. The appellant, as a service recipient, was required to pay 75% of the service tax under the...

Reverse charge mechanism (RCM) - Liability of recipient of service to pay service tax - deemed services - The Appellants have received goods from entities located...

Once a service is subjected to service tax, the same service cannot be taxed again, as it would amount to double taxation, which is impermissible. In this case, even...

Reverse Charge Mechanism - appellants had made remittances in foreign currency - Revenue could not make out the case that the remittances were for the purpose of...

TDS @ 20% on the foreign remittance u/s 206AA - absence of furnishing of Permanent Account Number (PAN) - Section 206AA of the Act does not override the provision of...

Reverse charge mechanism on commission paid to foreign commission agents does not attract service tax liability. Documentary evidence shows no direct payment made to...

Quick Updates: