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 January 2022 Year 2022 This

Classification of services - The services rendered by the ...

Case Laws     Service Tax

January 27, 2022

Classification of services - The services rendered by the appellant in charter hire of helicopters to various corporates for offshore operations is classifiable under “supply of tangible goods for use” service - the demand of service tax under the said category along with interest thereon is upheld. However, wherever the appellant has not collected service tax separately from the customers, the consideration received shall be treated as cum-tax and the service tax demand ought to be recomputed - AT

View Source

 


 

You may also like:

  1. Classification of Services - appellant own two Aircrafts/Helicopters, which are being provided by them on chartered hire basis - the services will be rightly...

  2. Classification of services - supply of tangible goods for use of service or transport of passengers by air service - charter hiring of helicopters - demand of service...

  3. Classification of services - services provided by the Heli-Operators by way of transport of passengers by air in case of Helicopter Shuttle Services - rate of GST - The...

  4. Classification of service - providing chartered flights to various organization - to be classified under Transport of Passenger by Air Service or supply of tangible...

  5. Service Tax on ‘Short Term Accommodation Service and Restaurant Service’ – CBEC clarified various issues

  6. Classification of services - Business Auxiliary Services (BAS) or not - The Tribunal while seting aside the demand, held that, the Revenue having alleged that the...

  7. Classification of services - Banking and other Financial Services or not - Since the basic function of the appellant is to construct the houses and then to sell it...

  8. Classification of services - IPR service or franchise service? - manufacture and sale of various formulations (fast moving consumer goods) - The arrangement is clearly a...

  9. Classification of services - hiring services - Government entity or not - The appellant has provided ‘equipments on hire’ for ‘live videography’ during the events or...

  10. Classification of services - Maintenance and Repair service or otherwise - no repair or maintenance service has been rendered by the assessee and whatever repair service...

  11. TDS u/s 194C or 194I - Payment for hiring helicopter services - Assessee had not taken possession of those helicopters from M/s. GVHL and responsibility of operating and...

  12. Classification of services - rate of GST - project management consultancy services - t the services provided by the Appellant are neither covered under Si. No. 24(ii)...

  13. Classification of services - Infrastructural Support Service or not - business support service (BSS) - up linking services - hiring of transponder capacity by the...

  14. Transport of passengers on domestic routes through its helicopters - the contracts were invariably between the appellant and the charter parties who hired appellant’s...

  15. Classification of services - services to ICICI Bank in relation to disbursal of loans to various customers - the said activities are covered under the tax entry of...

 

Quick Updates:Latest Updates