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 2022 Year 2022 This

Levy of service tax - Investment or Management Service under ...

Case Laws     Service Tax

October 27, 2022

Levy of service tax - Investment or Management Service under ULIP - Policy Administration Charges - Front End Load - Switching Charges - amount collected by the appellant – Revenue cannot be permitted to be taken u-turn in the light of the Board’s Circular. Further, Board circular are binding on the officers of the Revenue Department. - AT

View Source

 


 

You may also like:

  1. CENVAT Credit - input services - Merely for the reason that the break-up of premium amount is shown in the policy, the fact that remains is that the policy is one and...

  2. Demand of services on ‘surrender charge’ retained by the appellant upon withdrawal of ‘insured’ from ‘unit linked insurance policies (ULIP)’ - voluntary withdrawal from...

  3. The case involves the classification of services as Management or Business Consultant Services for tax purposes, specifically in relation to merger and acquisitions. The...

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

  5. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

  6. 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...

  7. Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

  8. Levy of service tax - recovering consideration from its employees for providing canteen services - scope of 'service' - service tax not levied, since the activity does...

  9. Levy of service tax on surrender charges against ULIP - The surrender charges are not part of taxable service of management of funds. Rather it is in the nature of...

  10. Classification of services - Export of service or not - Management, Business Consultancy Services or Real Estate Agent service - appellant is engaged in providing...

  11. Management or Business Consultant Service - assistance in implementing Clean Development Mechanism (CDM) - sale and management of certified emission reduction...

  12. When cash management services stood excluded from the purview of service tax at the hands of the Bank until 31.05.2007, the authorities cannot levy service tax on an...

  13. When cash management services stood excluded from the purview of service tax at the hands of the Bank until 31.05.2007, the authorities cannot levy service tax on an...

  14. 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...

  15. Classification of services - management and business consultant service - The tribunal held that the activity of disbursal of wages to the unskilled rural labours as a...

 

Quick Updates:Latest Updates