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 2020 Year 2020 This

Levy of Service Tax - Transportation of Goods through Pipelines ...

Case Laws     Service Tax

September 18, 2020

Levy of Service Tax - Transportation of Goods through Pipelines / Conduit Services - the transportation of crude oil has been undertaken by the appellant assessee in the capacity of being a seller not a service provider. Further, since there is no service provider - service recipient relationship, there cannot be any question of service tax levy and thus, the demand cannot be sustained - AT

View Source

 


 

You may also like:

  1. Transportation of effluent through pipeline or conduit - as the effluent can not be considered as goods, not service tax would be levied - AT

  2. Levy of service tax for transporting levy sugar - service of transportation from the GTAs service tax - demand confirmed - AT

  3. Goods and services Tax - Rates of Tax for goods and Services - Schedule wise and item wise

  4. GTA - transportation of goods - whether sale is not mandatory in relation to the word “goods” for purpose of levy of service tax? - The Tribunal determined that the...

  5. Levy of service tax - The appellate tribunal addressed various issues raised by the appellant concerning service tax demands and CENVAT credit disallowances. They found...

  6. Input tax credit of GST paid - The applicant is not eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the...

  7. GTA - transportation services rendered by other transporters as sub-contractors - Consignment note' for the transportation service, it is held that the Appellant is not...

  8. Classification of services - intermediary between the truck owners and goods transportation agencies - The applicant arranges trucks to the goods transport agency and...

  9. Central Government exempts supply of goods falling under heading 2202 by Unit Run Canteen (URC) to authorized customers from entire Goods and Services Tax Compensation...

  10. Classification of services - supply of tangible goods for use or work of transportation of concrete for its customers? - the appellant’s service is correctly...

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

  12. CESTAT, an Appellate Tribunal, considered the levy of service tax on air and ocean freight charges collected before and after 01.07.2012. The issue was whether these...

  13. Demand of service tax - GTA - it is settled that the goods for the purpose of Goods Transport Agency service should be qualified as "goods‟ in terms of definition...

  14. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

  15. Levy of service tax - GTA Service - Consignment Note not issued - The appellant claims exemption from service tax under the negative list, asserting that as the owner of...

 

Quick Updates:Latest Updates