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 August 2018 Year 2018 This

Composite service or not - Contract of C&F cum packaging agent - ...

Case Laws     Service Tax

August 3, 2018

Composite service or not - Contract of C&F cum packaging agent - demand of service tax on reimbursement of expenses - In the instance case the amounts recovered under independent separate clause of the agreement of the rate schedule constitute independent and separate services thus on merits the demand is sustained.

View Source

 


 

You may also like:

  1. The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

  2. Service Tax valuation - reimbursement of expenses - Pure Agent - CHA services - AT

  3. Erection, Commissioning and Installation Services - composite contract - Commissioner (Appeals) has travelled beyond the Show Cause Notice to confirm the demand under...

  4. Classification of services - composite mining contract - Vivisecting the composite contract and charging service tax on different components of the contract individually...

  5. Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

  6. Service Tax Liability - Valuation - Reimbursements of expenses - Pure Agent - 'Freight Reimbursed' and 'Miscellaneous Expense Reimbursed' - Whether the services provided...

  7. Levy of service tax - management, maintenance or repair services - Electric motor winding job - The Revenue does not dispute that it is a composite contract. However,...

  8. Erection, Commissioning or Installation Service (ECIS) - Had there been a break up of the material and the service components in the contract itself, the demand would...

  9. Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the...

  10. Levy of service tax - construction service or not - construction of Paryatak Bhavan - It is, therefore, clear from the aforesaid judgment of the Supreme Court in Larsen...

  11. Levy of Service Tax - liquidated damages received - The demand of service tax on late payment surcharge meter renting charges and supervision charges are set aside. The...

  12. Demand of service tax - Exemption to the principal would be available to the agent also.

  13. Construction Services - composite Works Contracts - for sole reason of not filing the intimation opting to pay service under Works Contract Service, the demand cannot sustain.

  14. Classification of services - The services rendered by the appellant in charter hire of helicopters to various corporates for offshore operations is classifiable under...

  15. Recovery of service tax u/s 73(2) of Finance Act, 1994 and section 174 of CGST Act, 2017 with interest and penalty was challenged. The issue pertained to classification...

 

Quick Updates:Latest Updates