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Service Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Demand of service tax - Whether the adjustment of VAT paid on ...


Tribunal Lacks Authority to Adjust VAT on SIM Card Sales Against Service Tax Liabilities Due to Jurisdiction Limits.

November 5, 2018

Case Laws     Service Tax     AT

Demand of service tax - Whether the adjustment of VAT paid on sale of SIM to its consumers is allowed? - the tribunal being creature of the Central Act, would not be in position to determine such transfer and adjustment of VAT paid under State Act, towards the tax liability under a Central Act.

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