Levy of Service Tax - amount which employer recovers out of the ...

Case Laws Service Tax

March 21, 2020

Levy of Service Tax - amount which employer recovers out of the salary paid to the employee if the employee breaches the contract of total term of employment - The said recovery is out of the salary already paid and we also note that salary is not covered by the provisions of service tax - AT

View Source

← Previous Next →

Levy of Service Tax - amount which employer recovers out of the ...

Case Laws Service Tax

March 21, 2020

You may also like:

Levy of service tax - Notice pay compensation - amounts received or recovered by the employer from its employees for resigning from the service - If the employer decides...

Levy of GST - amount recovered from employee on account of third party canteen services provided by Company - obligation under Section 46 of the Factories Act - As the...

Levy of service tax on Directors Salary - The Appellate Tribunal ruled in favor of the Appellant, emphasizing that remuneration paid to whole-time directors, who are...

Levy of GST - payment of notice pay by an employee to the applicant employer in lieu of notice period, under clause 5(e) of Schedule II of CGST Act - GST is not...

Liability for service tax u/s 66E of the Finance Act for 'tolerating an act' - Notice Pay, i.e., amount recovered from an employee for quitting before the prescribed...

Car lease facility provided by employer to employees does not qualify as perquisite if employer recovers exact lease amount from employees' salaries; it constitutes...

Levy of service tax - recovering consideration from its employees for providing canteen services - scope of 'service' - service tax not levied, since the activity does...

The tribunal held that service tax under reverse charge mechanism is not leviable on commission paid to directors treated as salary in the company's books of accounts...

Nature of services - Manpower Supply Agency Service or employer employee relationship to constitute salary - prima facie assessee is liable to pay service tax - AT

Penalty recovered from contractors for not completing work within stipulated time does not constitute consideration for declared service u/s 66E(e) of Finance Act, 1994,...

Bad Debts - Disallowance of amounts written being notice pay etc debited to employees at the time of their separation in the earlier years and credited to Income /...

Input tax credit - GST charged by service provider on canteen facility provided to employees working in factory - levy of GST - nominal amount recovered by Applicants...

TDS u/s 192 or 195 - reimbursement of salary of employees seconded - The employees to whom the part salary were paid by Serco UK on behalf of the Assessee, have...

Remuneration (salary, allowances, commission on company profits) paid to directors of a company is not liable to service tax under reverse charge mechanism. The Income...

The issue pertains to the taxability of notice pay or amounts recovered by employers from employees upon premature resignation. The department contended that such...

Quick Updates: