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 June 2012 Year 2012 This

Commission received from an up country person - receipt in ...


Service Tax Exemption for Foreign Exchange Commissions Received Up to July 2004 Clarified.

June 9, 2012

Case Laws     Service Tax     AT

Commission received from an up country person - receipt in foreign exchange on 28.05.2004 - up to July 2004, any amount received, which is as a commission either in Indian rupees or in foreign exchange, was exempted from the levy of service tax. - AT

View Source

 


 

You may also like:

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

  2. 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...

  3. Reverse charge mechanism on commission paid to foreign commission agents does not attract service tax liability. Documentary evidence shows no direct payment made to...

  4. CESTAT held that services provided by appellant to overseas educational institutions constituted export of services, not intermediary services. The appellant rendered...

  5. Levy of GST - export of services or not - place of supply - Intermediary services or independent service - The AAR clarified that the applicant's services to foreign...

  6. Levy of service tax - commission received from the DTH operators - On the SIM cards, recharge coupons etc., where the service tax has been paid on the M.R.P by the main...

  7. The CESTAT held that the appellant's services could not be classified as intermediary services for the period July 2012 to March 2014. As per Rule 3 of the Place of...

  8. The CESTAT held that the services rendered by the appellant to overseas universities/colleges amounted to 'Export of Service' and not 'intermediary service'. It observed...

  9. Classification of services - business auxiliary service - commission paid to foreign agents - The liaising with customers and getting export orders is itself a...

  10. Export of Business auxiliary service - The appellant promoted the business of such foreign companies in India and as a consideration for this service, the appellant...

  11. CESTAT ruled that appellant's services cannot be classified as "intermediary services" subject to demand from October 2014. The appellant merely facilitated sales...

  12. Service tax liability on foreign bank charges and finance costs paid in foreign currency. It discusses the absence of a service provider-recipient relationship between...

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

  14. The sub-broker who received commission from the main broker while main broker has paid the service tax on commission received by him cannot be once again subjected to...

  15. The appellant provides warranty services to customers who purchased machines from its parent company, receiving commission on sales. The appellant made provisions in its...

 

Quick Updates:Latest Updates