Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Taxpayer's victory: AO's order upheld, PCIT's...     TaxTMI    Non-resident Singapore firm's software licensing...     TaxTMI    EOUs face automated Import Rules from 17.09.2024 -...     TaxTMI    Steel Extending validity of customs valuation rules...     TaxTMI    New SEBI circular relaxes rules for REITs, enables...     TaxTMI    Phased rollout of quality standards for low-voltage...     TaxTMI    Virtual Hearings Mandatory: CBIC Reinstates Video...     TaxTMI    Apex Court upholds validity of extension of GST...     TaxTMI    Builders wrongly claimed before Appellate Tribunal...     TaxTMI    Deductions, expense allocation & miscellaneous...     TaxTMI    Foreign airline's code-sharing income from India...     TaxTMI    Reopening of assessment after 4 years and addition...     TaxTMI    Trade officials wrongly denied export benefits due...     TaxTMI    License Revoked Without Proper Notice 's license...     TaxTMI    Settling shareholder feud, ensuring company...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Classification of services - Reverse charge mechanism (RCM) - ...

Case Laws     Service Tax

May 7, 2019

Classification of services - Reverse charge mechanism (RCM) - there is no evidence in support of the claim of the Appellant that what they were required to pay M/s Lear Corporation, USA was not the maintenance charges for usage of the software but the charges for the software. - Demand confirmed.

View Source

 

← Previous Next →

 

You may also like:

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

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

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

  4. Classification of service - Mining lease - services of right to use natural resources - GST on Dead rent / Royalty / Surface rent - provisions of reverse charge...

  5. Classification of services - reverse charge mechanism (RCM) - Merely because appellant receiving certificate in India does not mean service was partly performed in India...

  6. Reverse Charge Mechanism (RCM) on renting of motor vehicles

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

  8. Reverse charge mechanism (RCM) - revenue neutrality - If the argument of revenue neutrality was to be considered a valid argument under the scheme of Finance Act, 1994,...

  9. Classification of services - reverse charge mechanism (RCM) - Banking and Financial Services - A negative test may also be of help in deciding the issue involved. If the...

  10. Wrong classification of services availed by the appellant - demand of service tax under reverse charge mechanism (RCM) - payments made to foreign vendors for repair...

  11. Levy of service tax - Renting of Immovable Property Services - vacant land solely used for mining purposes - support services or not - Pertinently after the deletion of...

  12. 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...

  13. Classification of services - Reverse charge mechanism (RCM) - Place of provision of services - Services procured from two overseas companies by the appellant, a Special...

  14. Specified Services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector

  15. 3 new services specified to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.
H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...
H: Assessment appeal dismissed over technicality, courts intervene to uph...
H: Hostel accommodation services taxed under GST, not exempt as residenti...
H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.
H: Petrol pump owner's cash deposits from sales accepted as genuine income.
H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...
H: NRI's unexplained mutual fund investment & capital gains get relief af...
H: Land sale profit: Business income or long-term capital gain? Intention...
H: Land business income surrendered during survey not unexplained, charge...
H: Taxpayer wins against tax dept's addition of unproved sundry creditors...
H: Professional fees earned abroad taxable in India, but Japanese withhol...
H: Lending business earned interest spread, no disallowance. Keyman insur...
H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?
H: Rejected resolution plan barred from halting asset auction due to prin...
A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...
A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...
A: Department cannot pass an order on the dated personal hearing
A: How to register a Company in India: A Step-by-Step Guide for 2024
C: Clarifications on the applicability of concessional duty under IGCR Ru...
C: Withdrawal of Master Circular on issuance of No Objection Certificate ...
C: Mandatory additional qualifiers in import declarations in respect of c...
C: Implementation of automation in the Customs (Import of Goods at Conces...
N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...
N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...
F: INTERMEDIARY SERVICES OR EXPORT SERVICES
F: assessment order
F: Transfer of ITC without filing ITC-02
A: Electronic Liability Register
A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...