Foreign Banks Charges - liability of service tax - reverse ...

Case Laws Service Tax

August 22, 2018

Foreign Banks Charges - liability of service tax - reverse charge mechanism - Indian Banks are recipient of service, therefore, the appellant cannot be held as recipient of service provided by Foreign Banks to the Indian Banks. - the appellant is not liable to pay service tax under RCM.

View Source

← Previous Next →

Foreign Banks Charges - liability of service tax - reverse ...

Case Laws Service Tax

August 22, 2018

You may also like:

Liability of service tax - reverse charge mechanism - overseas banks has deducted certain bank charges from the export realization of the appellant’s export - Even...

Liability of service tax under Reverse charge mechanism (RCM) - Import of services or not - Commissioning and Installation activity was carried out by the independent...

Banking and other Financial Services - reverse charge mechanism - The foreign banks while remitting the money to the Indian Bank, deduct their charges for collection of...

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...

Reverse charge mechanism (RCM) - Liability of recipient of service to pay service tax - deemed services - The Appellants have received goods from entities located...

Reverse charge mechanism - The act of deduction of an amount as charges for transfer of the foreign exchange to the Indian bank from the sale proceeds of the appellant...

The case involved a dispute u/s business auxiliary services and reverse charge mechanism for foreign bank charges. The Appellate Tribunal held that since the appellant...

Liability of Service tax on TDS amount absorbed by the assessee on foreign remittance - reverse charge mechanism - the value which is to be considered for the discharge...

Levy of service tax - business auxiliary service or not - The Indian Bank has only collected such charges from the appellant as a reimbursement which was born by the...

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...

Reverse charge mechanism - Banking & other financial services - recipient of services or not - services provided by the Foreign Banks situated outside India - The...

Levy of Service Tax - reverse charge mechanism - to say that the software was available in India, with the appellant and hence the provision of service was from India...

Service tax liability on construction and sale of complexes/houses/flats, real estate agent services, reverse charge mechanism for legal charges, manpower supply, and...

Reverse charge mechanism - wrongly availed credit and utilized the credit - the appellants were not liable to pay service tax under reverse charge mechanism prior to...

Service charges paid to Foreign Banks against the service received by the appellant-bank - Service charges paid to Master Card International - up to 18.4.2006,...

Quick Updates: