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

Whether service tax have been rightly demanded from the ...


Tractor Manufacturer Liable for Service Tax on Know-How for '3600 Model' Transmission via Reverse Charge Basis.

June 28, 2017

Case Laws     Service Tax     AT

Whether service tax have been rightly demanded from the appellant, who are manufacturer of Tractors on reverse charge basis, for alleged know-how received for manufacture of ‘3600 model tractors transmission’ - Held Yes

View Source

 


 

You may also like:

  1. Demand of service tax - manufacture and sale of beer using the brand name and technical know-how of another person - not liable to service tax as Franchise Service or...

  2. Levy of Service tax - tolerating an act of electricity consumers - amount of late payment surcharge, meter rent and supervision charges received by the appellant from...

  3. When a service provider has already paid 100% service tax on manpower supply and security services, demanding the same service tax from the service recipient, who is...

  4. Levy of Service Tax - amount of freight paid by them to tractor trolley owners - in case transportation made by vehicle operator (in the present case tractor trolley...

  5. 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...

  6. 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...

  7. CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

  8. The services provided by the appellant, a referral service for Canadian banks and foreign universities, were examined to determine whether they constituted 'Export of...

  9. Classification of service - Management Maintenance or Repair Services or not - SCN is very vague - Out of total 16 work orders, the Appellant has rightly collected...

  10. MEANING AND SCOPE OF ‘SUPPLY’ UNDER MODEL GST LAW - Goods and Services Tax - GST

  11. Business Auxiliary Service - target incentives not liable to service tax - AT

  12. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

  13. Services provided by Agent on behalf of AAI or airport liable to Service tax - SC

  14. Levy of Service Tax - rendering cleaning service mostly to non- commercial organizations, government hospitals, educational institutes - As the cleaning service has been...

  15. Demand - supply of technical know-how cannot be taxed under "Consulting Engineering Service" - AT

 

Quick Updates:Latest Updates