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 March 2018 Year 2018 This

Import of service - Technical Inspection & Certification ...

Case Laws     Service Tax

March 20, 2018

Import of service - Technical Inspection & Certification Services - reverse charge - merely because appellant receiving service in India does not mean service was partly performed in India and therefore, service was covered under Rule 3(ii) of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 - AT

View Source

 


 

You may also like:

  1. Import of service - Technical inspection and certification - the said technical and inspection service was admittedly provided by the foreign service provider at Russia...

  2. CENVAT Credit - future manufacturing - appellant is eligible to avail CENVAT Credit of the Service Tax paid on technical inspection and certification charges as also the...

  3. Levy of service tax - Nature of amount - Deduction from the export price - Deductions towards Bonus, Inspection charges and recycling compensation - The Tribunal...

  4. Classification of services - rate of GST - Intermediary services - Overseas Commission Agent located outside India - In the present case, the import of services shall be...

  5. Classification of services - technical inspection and certification service - activity of X-Ray of pipeline - the service in the present case is qualified as works...

  6. Technical Inspection and Certification Services - issuing Kimberley Process Certificate - even if the service is held to be classifiable as Technical Inspection and...

  7. Import of services - certain reimbursements made to the foreign entities for the services received under Reverse Charge Mechanism - networking charges and technical...

  8. 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...

  9. Liability of service tax under Reverse charge mechanism (RCM) - Import of services or not - Commissioning and Installation activity was carried out by the independent...

  10. Import of services - Payment to the foreign service-providers - On-site jobs services - levy of service tax on reverse charge basis - matter remanded back - AT

  11. Import of service - payment of service tax under reverse charge - service tax payment by a service receiver cannot be made by utilising the Cenvat credit - AT

  12. Classification of service - examination of the garments at various stages - When the outcome of the examination / inspection carried out does not result into some...

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

  14. Levy of service tax - Import of services - Palace of Provision Services (PPS) - Reverse Charge - For making available that data to the Appellant, it is being done from...

  15. Waiver of pre-deposit - Business Auxiliary Service - import of services - reverse charge mechanism - revenue neutrality - The refund of Service Tax so payable is not...

 

Quick Updates:Latest Updates