Business Auxiliary Service - respondents as distributors were ...

Respondents as distributors receiving a 1% volume discount on turnover not liable for service tax under Business Auxiliary Service.

November 29, 2018

Case Laws Service Tax AT

Business Auxiliary Service - respondents as distributors were receiving 1% volume discount on the total turnover - liability of service tax does not arise.

View Source

← Previous Next →

Business Auxiliary Service - respondents as distributors were ...

Respondents as distributors receiving a 1% volume discount on turnover not liable for service tax under Business Auxiliary Service.

November 29, 2018

Case Laws Service Tax AT

You may also like:

Business Auxiliary Service - they received recharge voucher cards from the principles at a discounted price and thereafter, sold the same at M.R.P. - where the service...

Business Auxiliary Service - target incentives not liable to service tax - AT

Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

The appellant contested the service tax demand on trade discounts and incentives received from Tata Motors Limited for promoting or marketing vehicles. The Tribunal held...

Business Auxiliary Services - multi level marketing services - the service tax is not leviable on the commission earned by the distributor on the basis of the volume of...

Turnover u/s 145A - Determination of turnover declared by the assessee, whether it should be inclusive of excise duty or not. Taxability of income at a higher tax slab...

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...

Liability of Service Tax – direct service tax liability or not due to reverse charge on recipient of services – Appellant was not distributor of mutual fund or agent...

The case involved the levy of service tax on various services provided by the appellant. The Appellate Tribunal held that the appellant, as a provider of business...

Constitutional Validity of Levy of Service tax on lotteries promoted and marketed by clients - Discount or commission received by the petitioners is nothing but...

Service tax liability assessed on various services provided/received by the appellant. Regarding director sitting fees, demand upheld along with interest, no penalty...

The petitioner is required to calculate taxable turnover by excluding turnover not subjected to tax, exempt goods, and labor/service charges for works contracts as per...

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

Valuation - inclusion of discount in assessable value - Either the Assessing Officer could have added on the discount to the returned turnover or taxed the estimated...

Valuation u/s 15(3) - Validity of GST on volume discount - Petitioner submited that, GST is levied and paid on the entire invoice amount, which includes volume discount....

Quick Updates: