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 September 2018 Year 2018 This

The assessee were not liable to pay any service tax for ...


Assessee not liable for service tax on Sponsorship Service; Reverse Charge Mechanism shifts responsibility to recipient.

September 26, 2018

Case Laws     Service Tax     AT

The assessee were not liable to pay any service tax for rendering Sponsorship Service which was otherwise to be paid by the recipient under the Reverse Charge Mechanism - The liability qua Sponsorship Service was not sustainable

View Source

 


 

You may also like:

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

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

  3. Service tax on sponsorship - reverse charge - appellant is co-sponsor of DLF IPL - stay granted - AT

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

  5. 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...

  6. 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...

  7. Demand of Interest on 50% of the service tax - when the service provider (appellant) has paid entire 50% of the amount towards service tax and the service Recipient also...

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

  9. Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

  10. Reverse charge of Goods and Services Tax (GST) on recovery agent services - Constitutional validity of Collection of Tax / GST under RCM - The Delhi High Court's...

  11. The director's remuneration in the form of commission based on a percentage of the company's total profit is not subject to service tax under the reverse charge...

  12. Reverse charge mechanism - place of provision of services - Club or Association Services - performance based category services - Since the services are not performed in...

  13. 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...

  14. Mandatory payment of GST under reverse charge mechanism (RCM) on supply of services - Notification as amended

  15. CENVAT credit on unregistered premises - reverse charge mechanism - As the tax has been discharged on ‘reverse charge’ mechanism, the identity of provider of service is...

 

Quick Updates:Latest Updates