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 April 2018 Year 2018 This

Applicable rate of service tax - date of rending of rendering of ...


Service Tax Rate Based on Service Date, Not Payment Date; 8% Rate Confirmed for Pre-September 10, 2004 Services.

April 12, 2018

Case Laws     Service Tax     AT

Applicable rate of service tax - date of rending of rendering of service or date of receipt of amount - n respect of the taxable service provided prior to 10/09/2004, the appellant had claimed service tax at the prevailing rate of 8% - differential duty cannot be demanded. - AT

View Source

 


 

You may also like:

  1. The CESTAT held: The demand of service tax under 'site formation service' for June 2005 to May 2007 by culling out site formation charges from a composite mining...

  2. Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

  3. Goods and services Tax - Rates of Tax for goods and Services - Schedule wise and item wise

  4. Rate of service tax increased from 10% to 12%

  5. Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...

  6. Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

  7. CESTAT upheld service tax demands against an Indian IT company regarding manpower recruitment services, business auxiliary services, and business support services. The...

  8. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

  9. CESTAT allowed appeal regarding Cenvat credit eligibility on various services under pre-April 2011 input service definition. Factory construction services qualified as...

  10. Self Adjustment of excess service tax paid with the service tax liabilities for subsequent period - Service tax amount paid at higher rate for the service tax...

  11. Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

  12. Levy of service tax - supplementary invoice - cost escalation clause - to be taxed at 12% or at 10% - the taxable events in the present Appeal had admittedly occurred...

  13. Rate of service tax - There is no provision in the service tax law referring to the applicability of rates of service tax depending upon the period of the services - the...

  14. Rate of tax - whether service tax was required to be paid @ 8% when services were rendered or @ 10.2% rate of service tax prevailing on the date of rendering of service...

  15. Demand of service tax - Double taxation - sub-contractor - pre-Cenvat credit Rule 2004 era - eparate confirmation of service tax against the sub-contractor would not be...

 

Quick Updates:Latest Updates