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 January 2018 Year 2018 This

Claim of small service provider exemption - Notification no. ...

Case Laws     Service Tax

January 15, 2018

Claim of small service provider exemption - Notification no. 6/2005-ST - the provider of taxable service has the option not to avail the exemption and pay service tax on the taxable services provided by him and such option, once exercised in a financial year, shall not be withdrawn during the remaining part of such financial year - AT

View Source

 


 

You may also like:

  1. Small service provider -once the appellant avail CENVAT Credit on the capital goods, the benefit of exemption under Notification No. 6/2005-ST, would not be available - AT

  2. Small service provider - exemption upto ₹ 10 lacs - use of brand name of others - Benefit of N/N. 6/2005-ST - Business Auxiliary services - the appellant is not...

  3. Exemption to Small service providers - Notification

  4. Small scale exemption - benefit of N/N. 6/2005-ST dated 01.03.2005 - aggregate value only includes the amounts charged by the appellant - service tax paid by the...

  5. Small scale exemption upto limit of ₹ 10 lakhs - availing Notification no. 6/2005-ST dated 01.03.2005 while availing benefit of Notification 1/2006-ST granting...

  6. Refund Claim - availing small service provider scheme under N/N. 6/2005-ST - rejection of refund on the ground that the appellant had not opted to avail the said...

  7. Small service exemption - admittedly the respondents have taken credit on telephone service but have not utilized the credit available for payment of service tax on...

  8. Denial of the benefit of small scale exemption under Notification No.6/2005-ST dt. 01.03.2005 - it is not brought out anywhere that appellant has not fulfilled the...

  9. Refund claim rejected by adjudicating authority on grounds that services provided by appellant to SOLCIL did not qualify for exemption under Notification No. 25/2012-ST...

  10. Value based exemption - N/N. 06/05-ST - exemption to small service provider - Though the appellant have paid the service tax but first time opted for the exemption and...

  11. Claim of small scale exemption upto ₹ 10 Lakhs - immovable property has been jointly owned by six co-owners - Each owner is eligible to avail the exemption under...

  12. SSI exemption - determination of value of taxable services upto 10 lakhs - for calculating that for the purpose of determining the aggregate value for exemption under...

  13. SSI Exemption - use of brand name of another person - Commission Agent Service - it can be seen that Commission Agent service provided by the appellant cannot be treated...

  14. Branded service or not - Cable operator service - SSI Exemption - the appellants are not providing any branded service to the subscribers therefore, the appellants are...

  15. Determination of the taxable value for payment of service tax on reverse charge basis by the service recipient in respect of Goods Transport Agency (GTA) Services. The...

 

Quick Updates:Latest Updates