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 June 2017 Year 2017 This

Rule 7 of PoTR, overrules the other Rules and specifically ...

Case Laws     Service Tax

June 13, 2017

Rule 7 of PoTR, overrules the other Rules and specifically applies to the case in hand and as per the said Rule, the assessee is required to pay service tax under reverse charge mechanism, on 6th of next month of the month in which either they have accounted for or made the payment to service provider whichever is earlier. - AT

View Source

 


 

You may also like:

  1. 100% EOU - DTA clearance - Valuation of goods Rule 4 or under Rule 7 of the Customs Valuation Rules, 1988 - if Rule 4 is not applicable, the valuation of the goods has...

  2. Undervaluation of goods - FOS and Sucralose when cleared to related parties and M/s Surya Herbals by not following CAS-4 valuation method as provided u/r 8 of Central...

  3. CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

  4. Refund - mismatch in case of GSTR-3B and shipping Bill - Prior verification of credentials of the exporter - Provision and manner of withholding of refund - Refund of...

  5. One appeal filed by the Revenue against 7 Bills of Entry is not maintainable. As per Rule 6(A) of the CESTAT Procedure Rules, 1982, when the Commissioner (Appeals)...

  6. Schemes of Arrangement by Listed Entities and (ii) Relaxation under Sub-rule (7) of Rule 19 of the Securities Contracts (Regulation) Rules, 1957

  7. The work pertaining to fixation of Brand Rate of Drawback under Rule 6 and Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, in the GST scenario.

  8. CENVAT Credit - input - fuel - the exception to sub-rule (1) which is contained in sub-rule (2) itself contains an exception, namely, inputs intended to be used as fuel....

  9. Determination of quantum of GST - used/ second hand gold jewellery - In the case of applicant dealing in second hand goods and invoicing his supplies as “second hand...

  10. Valuation - Applicability of Rule 7 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - The goods manufactured were both sold at the...

  11. Levy of penalty - Applicability of the substituted rule for imposition of penalty - The Supreme Court sided with the appellant, holding that the substituted rule from...

  12. Reversal of CENVAT Credit - the appellant have complied with the condition prescribed under Rule 6(3)(ii) read with sub-rule (3A) of Rule 6 of Cenvat Credit Rules,...

  13. Classification of Calcium Gluconate I.P. - classifiable under CETH 2918 only - Rule 3 of Interpretative Rules would apply only when the goods prima facie classifiable...

  14. Valuation of export goods - While the rejection of the transaction value under Rule 8 by the lower authority is correct, determining the value under Rule 6, ignoring...

  15. Valuation - 100% EOU - clearance of bulk drugs made in DTA under Advance Release Order (ARO) - in the present case the Adjudicating Authority straight away jumped to...

 

Quick Updates:Latest Updates