Reimbursement of amount of Service Tax - maintenance of street ...

Case Laws Service Tax

October 18, 2022

Reimbursement of amount of Service Tax - maintenance of street lights - The petitioners have paid service tax, during the relevant period. The logical sequitur would be that the petitioners would have to be reimbursed the service tax that they have paid, since the recipient would have to bear the ultimate burden of the payments in that behalf. - HC

View Source

← Previous Next →

Reimbursement of amount of Service Tax - maintenance of street ...

Case Laws Service Tax

October 18, 2022

You may also like:

Management, Maintenance or Repair Services - amounts collected under the head 'backup power supply' - No service tax.

Admittedly, street lights, fountains and tubewal are not building parts in common parlance. Therefore, the management, maintenance or repair service of fountains,...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

Levy of service tax on reimbursement amounts based on Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006, and whether the reimbursement amount can be...

Self Adjustment of excess service tax paid with the service tax liabilities for subsequent period - Service tax amount paid at higher rate for the service tax...

The appellant challenged the levy of service tax on Road Cutting Charges, Land Application Processing Charges, and Street Light Charges. The Tribunal held that Road...

Addition of amounts written off - payment of service tax to its distributors - when the assessee company has paid amount to its distributors who had actually paid the...

Seeking reimbursement of GST from the service recipient - GTA service or Support Services relating to mining - taxable @12% or 18% - BPCL have been made for...

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...

Refusal to honour the liability of paying the service tax (on the part of LIC) - Renting of immovable property to LIC - It is to be borne in mind that the LIC being an...

Recovery of short paid service tax - Construction of Complex Service - adjustment of the excess service tax paid - Service Tax when introduced followed the receipt based...

This case deals with the issue of whether GST/service tax amount should be included while computing the gross receipts u/s 44BB for a non-resident company engaged in...

ST – repair & maintenance Service – sales tax / VAT paid on material – deduction allowed

CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

Classification of service - Management Maintenance or Repair Services or not - SCN is very vague - Out of total 16 work orders, the Appellant has rightly collected...

Quick Updates: