Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Excess Input Tax Credit penalty appeal dismissed...     TaxTMI    Income Tax Assessment Notice Issued by...     TaxTMI    Excessive delay in issuing show cause notice &...     TaxTMI    Rectification: Show Cause Notice quashed for period...     TaxTMI    Investor locked into long-term capital gains bonds;...     TaxTMI    Funds received by assessee overlooked during...     TaxTMI    Cash deposits explained through VAT returns, cash...     TaxTMI    Customs duty dispute: Imported goods classified as...     TaxTMI    Appointment of adjudicator for corporate penalties...     TaxTMI    Undisclosed investments, agricultural land...     TaxTMI    Taxpayer's victory: AO's order upheld, PCIT's...     TaxTMI    Non-resident Singapore firm's software licensing...     TaxTMI    Excessive transport expenses deduction and TDS...     TaxTMI    Importer imports "Ground Colemanite (B2O3 40%)...     TaxTMI    Bank penalized for delayed reporting of high-value...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

CHA service - incentives received from various airline / ...

Case Laws     Service Tax

May 5, 2018

CHA service - incentives received from various airline / shipping liners @ 2% of the basic freight, in the name of brokerage - the amount received cannot fall within the category of ‘commission’ so as to be subjected to levy of service tax. - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Business Auxiliary Services - For booking of cargo space they receive a small incentive over and above the freight charges from the shipping liners. - in such activity...

  2. Classification of services - The Tribunal established that amounts received as incentives, productivity-linked bonuses, and boarding incentives from airlines are taxable...

  3. Service tax liability assessed on various services provided/received by the appellant. Regarding director sitting fees, demand upheld along with interest, no penalty...

  4. Levy of Service Tax - Incentive received - (i) the air travel agent is promoting its own business and is not promoting the business of the airlines; - (ii) the air...

  5. Eligible services for availing input service credit as defined under Rule 2(l) of the CCR, 2004 - scope of rule 2(l) with regard to various input services explained - HC

  6. Cenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - credit allowed - AT

  7. Trade Discount or not - Incentive received - Since some amount, in the form of incentives, is flowing from IIUL to the applicant, in the absence of supply of goods...

  8. Refund - export of goods - Terminal handling service - the service tax paid by their CHA for providing the CHA service can not be treated as service tax paid under Port...

  9. Classification of service - Services in relation to providing vehicles to associates, in course of its business activities - The Tribunal found that the services related...

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

  11. Service Tax on ‘Short Term Accommodation Service and Restaurant Service’ – CBEC clarified various issues

  12. Insurance Auxiliary Services - brokerage received from overseas reinsurance - Export of service or not - Non receipt of consideration in foreign exchange - the basis of...

  13. 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...

  14. Levy of Service Tax - Business Auxiliary Service - incentives and discount support received by the appellant - It is noticed that the appellant purchases vehicles from...

  15. Subsidy or not - incentives received under “Atma Nirbhar Gujarat Sahay Yojna” declared by the Gujarat Govt. - The applicant has submitted that after disbursement of loan...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Stock damaged in recent floods
F: GST on Solar Plant
A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...
A: Difference between “License” and “Royalty”
A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...
N: Inland Container Depots for loading and unloading of goods - Seeks to ...
C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories
T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...
F: Transfer of ITC without filing ITC-02
F: assessment order
F: INTERMEDIARY SERVICES OR EXPORT SERVICES
H: Revision: Hospital receipts verified, partial refunds & fees paid subs...
F: ITC Issue in case of Acqusition of Company in Insolvency
H: Goods matched documents like e-way bill and invoices; detention order ...
H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...
H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...
H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...
H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...
H: Building sale value can't determine depreciation; actual consideration...
H: Loan to equity conversion attracts income tax on excess share premium ...
H: Property purchase: Joint owners pay via banking channels before regist...
H: Tax exemption limit for leave encashment: Local authorities' employees...
H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...
H: Cash found in lockers linked to temple trust and educational foundatio...
H: Microphone Tech Classification: Functionality Over Technology.
H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.
H: Claim for performance pay not an operational debt under IBC; Multiple ...
A: Director Identification Number
A: No GST is applicable for the services provided by the Director under p...
A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...