Valuation of GTA service - reimbursement of toll taxes - The ...

Case Laws Service Tax

June 7, 2017

Valuation of GTA service - reimbursement of toll taxes - The service tax is not chargeable on any statutory levy whereas it is chargeable only on the service charge. The toll tax being a statutory levy cannot attract the service tax - AT

View Source

← Previous Next →

Valuation of GTA service - reimbursement of toll taxes - The ...

Case Laws Service Tax

June 7, 2017

You may also like:

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

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

Valuation - includibility of reimbursement of expenses - C&F Agency Service - various expenses such as rent, postage and stationary, telephone charges etc. - service tax...

Levy of service tax - reimbursement of electricity charges at 2% extra - renting of immovable property service - Not chargeable to service tax.

GTA - transportation services rendered by other transporters as sub-contractors - Consignment note' for the transportation service, it is held that the Appellant is not...

Seeking reimbursement of GST from the service recipient - GTA service or Support Services relating to mining - taxable @12% or 18% - BPCL have been made for...

Service tax liability assessed on various services provided/received by the appellant. Regarding director sitting fees, demand upheld along with interest, no penalty...

Non-payment of service tax - manpower supply service - differences in the figures reflected in ST-3 Returns and in form 26AS - form 26AS is not a statutory document for...

GTA service under reverse charge mechanism - Once the service provider discharged the service tax where the service recipient is liable to pay the service tax, demand of...

Liability of tax - GTA service - the appellant being a public limited company is covered within one of the seven categories specified where the service tax liability...

Management consultancy service or merely reimbursement of expenditure - providing General support services, Operational services, Personal services and Secretarial...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

Levy of service tax - GTA Service - Consignment Note not issued - The appellant claims exemption from service tax under the negative list, asserting that as the owner of...

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

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

Quick Updates: