Valuation - no service tax liability would arise in respect of ...

Case Laws Service Tax

April 18, 2018

Valuation - no service tax liability would arise in respect of passenger service fee, being collected by the assessee on behalf of the Airport Authority of India and being paid by it to the said authority - demand set aside. - AT

View Source

← Previous Next →

Valuation - no service tax liability would arise in respect of ...

Case Laws Service Tax

April 18, 2018

You may also like:

Valuation - inclusion of passenger service fee and airport taxes collected from passengers in the assessable value for computation of service tax - as per the exemption...

Valuation - transportation of passengers for International journey by air - passenger service fees (PSF) collected on behalf of the International Airport Authority of...

Business Auxiliary Service - Duty demand on collecting Passenger Service Fees (PSF) from the passengers who embark on a flight of the airlines - covered under BSS and...

Levy of service tax - Development Fee collected by the appellant, from the passengers at IGI Airport - scope of ‘airport’ - it is a flat rate of charge to passengers -...

Non-payment of Service tax - gross fee collected for Commercial Coaching and Training Services - the assessee is not entitled to deductions on account of sale of books,...

Passenger service fee being collected on behalf of air port authority of India and being paid to the said authority are not liable to service tax - AT

Demand of service tax on passenger service fee and airport taxes - extended period of limitation - Demand pertaining to passenger service fee and airport taxes is set...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

Demand of service tax - they are liable to pay the Service Tax on the amount collected by them as an advance prior to introduction of Service Tax liability on said services - AT

Levy of service tax - affiliation fees collected by the appellant is towards rendering of service - The Tribunal noted the decision of the Karnataka High Court, which...

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...

CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

Valuation - includibility - Passenger Service Fee (PFS) and Airport Tax are not includable in the assessable value of the services provided by them

Airport service - Valuation - levy of service tax on Development fees (DF) recovered from passengers - matter remanded back for fresh decision - AT

Commercial training and coaching services or business auxiliary service? - franchise fees - revenue sharing model - Career Launcher has paid Service Tax on the entire...

Quick Updates: