Classification of services - he foreign service provider being ...

Foreign Service Provider Not a 'Telegraph Authority'; No Service Tax Liability for Recipient on Telecommunication Services.

April 13, 2022

Case Laws Service Tax AT

Classification of services - he foreign service provider being not covered under the term ‘Telegraph Authority’, the service provided by them will not fall under the definition of ‘Telecommunication Service. - In the present case since the service provider is not a Telegraph Authority and the appellant being a service recipient cannot be fastened with service tax demand under Telecommunication Service. - AT

View Source

← Previous Next →

Classification of services - he foreign service provider being ...

Foreign Service Provider Not a 'Telegraph Authority'; No Service Tax Liability for Recipient on Telecommunication Services.

April 13, 2022

Case Laws Service Tax AT

You may also like:

Liability of service recipient to pay (reimburse) service tax to the server provider - SC

Service tax liability on foreign bank charges and finance costs paid in foreign currency. It discusses the absence of a service provider-recipient relationship between...

CESTAT ruled in favor of appellant regarding service tax liability on GTA services during 2008-2013. The Tribunal determined service tax liability shifted to service...

Demand of Service Tax - Reverse charge mechanism - import of services - As such it is not the liability of service recipient but the liability of service provider which...

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...

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...

Leased Circuit Services/ Telecommunication Services - Admittedly, the provider of such service is not a Telegraph authority under the Indian Telegraph Act - no taxable...

When a service provider has already paid 100% service tax on manpower supply and security services, demanding the same service tax from the service recipient, who is...

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...

Whether the service tax attributed to TDS deducted by the service tax recipient is refundable to the service provider? - Held No - TDS even if deductible by the service...

Liability of Service Tax - Failure on the part of the service recipient to pay the amount under the service provider agreement cannot be a reason sufficient enough for...

Refund of service tax paid on GTA services - service tax was paid directly by the provider of services whereas it was the liability of the recipient under reverse charge...

The High Court held that the value of free diesel supplied by the service recipient to the Goods Transport Agency (GTA) service provider cannot be included in the...

CESTAT determined no service tax liability existed under Reverse Charge Mechanism for payment processing services from AFL and foreign banks. The tribunal found no...

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...

Quick Updates: