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 2012 Year 2012 This

Non payment of service tax on commission paid to the agent ...


Penalty Waived for Non-Payment of Service Tax on Overseas Agent Commissions; Considered Revenue-Neutral.

September 10, 2012

Case Laws     Service Tax     AT

Non payment of service tax on commission paid to the agent located outside India - revenue-neutrality - penalty waived - AT

View Source

 


 

You may also like:

  1. Non-discharge of service tax - extended period invoked, service tax demanded - penalties imposed u/ss 77 and 78 of Finance Act, 1994 - appellant providing taxable...

  2. Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

  3. Disallowance of claim of commission payment - Liability to deduct TDS for making payment to Non-Residents - withholding tax - where payment of commission has been made...

  4. The CESTAT held that the appellant did not collect any amount representing service tax from sub-agents/customers. The amount recovered was the service tax already paid...

  5. Penalty - non-payment of service tax – Appellants paid the Service Tax promptly as soon as it was pointed out before issue of show cause notice and taking registration...

  6. Reverse charge mechanism on commission paid to foreign commission agents does not attract service tax liability. Documentary evidence shows no direct payment made to...

  7. CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

  8. TDS u/s 195 - export commission paid to foreign parties - the payment of commission are made to non-resident overseas agents who have no PE or business activities in...

  9. Levy of service tax - commission received from the DTH operators - On the SIM cards, recharge coupons etc., where the service tax has been paid on the M.R.P by the main...

  10. Commission paid to overseas agent - reverse charge - Benefit of Notification No. 18/2009-ST - appellant has complied with the condition of the notification - commission...

  11. Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT

  12. Addition of commission expenses and franking charges - Allowable business expenditure or not? - The Tribunal acknowledged that the assessee had provided details of the...

  13. TDS on payment to non-residents - disallowance of sales commission to foreign agents - income from services of the non-residents of procuring orders are not chargeable...

  14. CONSEQUENCES OF NON-PAYMENT & DELAYED PAYMENT OF SERVICE TAX - Article

  15. Service tax credit taken on commission agent services - If the credit paid to foreign commission agents for sales promotion is admissible, naturally, service tax paid to...

 

Quick Updates:Latest Updates