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 November 2020 Year 2020 This

Recovery of Refund of service tax - appeal is disposed of, ...


Court Rules in Favor of Revenue on Service Tax Refund, Bars Reclaiming Due to Pre-2006 'Business Auxiliary Service' Clause.

November 23, 2020

Case Laws     Service Tax     HC

Recovery of Refund of service tax - appeal is disposed of, answering the questions of law in favour of the Revenue; but restraining the respondent-Revenue from recovering the amounts refunded since as of now the levy of service tax on the payment in lieu of foreign agency commission will not be leviable as 'Business Auxiliary service' prior to 18.04.2006 - HC

View Source

 


 

You may also like:

  1. Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

  2. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

  3. Impugned show cause notice for shortfall in service tax payment based on Rule 5(1) of Service Tax (Determination of Value) Rules, 2006 quashed as ultra vires Section 67...

  4. The High Court dismissed the Revenue's petition challenging the order of the Single Judge. The court held that u/s 18(3) of the Tamil Nadu Value Added Tax Act, 2006, and...

  5. Export of services - Refund claim under Rule 5 of the CENVAT Credit Rules, 2004 read with the Notification No. 05/2006-CE(NT) - various issues - decided partly in favor...

  6. The petitioner's denial of refund of input tax credit debited as a pre-deposit was challenged. The court held that the non-inclusion of freight and pumping charges...

  7. Highlights of Amendments in Service Tax (Determination of Value) Rules, 2006 - Article

  8. Refund of un-utilised Cenvat credit of Service Tax - The Rule 5 read with notification is very specific and lays down how to determine the quantum of admissible refund...

  9. Supplementary refund of unutilized input tax credit pertaining to Compensatory Cess - Section 164 of the GST Act empowers the Government to frame rules. Refund of...

  10. HC ruled in favor of petitioner's right to file under Section 84 of TNVAT Act, 2006 regarding input tax credit denial. Court determined that the Section 84 application...

  11. Whether the assessee is correct in discharging service tax on gross amount charged under Section 67 of the Finance Act, 1994 after availing CENVAT credit on inputs or...

  12. Refund of service tax paid - Scope of Rule 5B of CCR - Since the respondent discharged the service tax liability in the capacity of recipient of service, Rule 5B should...

  13. The CESTAT ruled that the amount paid by the appellant towards advertisement and promotion of its own franchise outlets cannot be included in the value of taxable...

  14. SEZ unit - Legal services - liability pay tax under reverse charge mechanism on services received from advocate - The applicant contended that various provisions and...

  15. The case pertains to the refund of service tax paid on input services utilized for the export of 'Cut and Polished Diamonds' during October 2015 to March 2016, as per...

 

Quick Updates:Latest Updates