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 October 2012 Year 2012 This

Service tax is neither a municipal tax nor a charge - service ...

Case Laws     Service Tax

October 24, 2012

Service tax is neither a municipal tax nor a charge - service provider can recover the amount of service tax from the recipient of the service, in a case where there is no contract between the parties - HC

View Source

 


 

You may also like:

  1. Demand of service tax - Valuation - TDS deposited to the Income Tax department in relation to the payment made to the Foreign Service Provider - It can be seen from...

  2. Service tax refund claim allowed by Appellate Tribunal for additional service tax paid on charges recovered from customers. Appellant issued credit notes to customers...

  3. Service tax liability cannot be imposed twice on the same transaction. The appellant, as a service recipient, was required to pay 75% of the service tax under the...

  4. 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...

  5. Once a service is subjected to service tax, the same service cannot be taxed again, as it would amount to double taxation, which is impermissible. In this case, even...

  6. Demand of Interest on 50% of the service tax - when the service provider (appellant) has paid entire 50% of the amount towards service tax and the service Recipient also...

  7. 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...

  8. Valuation - The cost of free supply of goods provided by the service recipients to the service provider is neither an amount “charged” by the service provider nor can it...

  9. Valuation - Service tax short paid by not including gross amount charged for services rendered. Gross amount charged defined in Section 67 does not expand meaning to...

  10. The appellant, a customs house agent (CHA), collected reimbursement charges from clients for services availed from various service providers. The department demanded...

  11. Input Tax Credit - GST charged by service provider on canteen facility provided to employees working in factory - they have been discharging GST on the canteen charges...

  12. Liability of service tax on lease - there vests a legal right in the service provider to recover the amount of service tax from the recipient of the service, even if...

  13. The value of goods and materials supplied free of cost by a service recipient to the provider of the taxable construction service, being neither monetary or non-monetary...

  14. Determination of the taxable value for payment of service tax on reverse charge basis by the service recipient in respect of Goods Transport Agency (GTA) Services. The...

  15. Valuation of service tax - wharfage charges under Port Service - In the present case, there is no dispute that the gross amount charged by EBTL to ESTL is equivalent to...

 

Quick Updates:Latest Updates