Reverse charge mechanism (RCM) - charges incurred for hiring of ...

Case Laws Service Tax

February 28, 2023

Reverse charge mechanism (RCM) - charges incurred for hiring of refrigerated vehicles - mere hiring of vehicles does not suffice for transaction to be taxed under Finance Act, 1994 unless the elements of section 65 (105) (zzp) of Finance Act, 1994, in which the definition of ‘goods transport agency’ is vital, is conformed to. - AT

View Source

← Previous Next →

Reverse charge mechanism (RCM) - charges incurred for hiring of ...

Case Laws Service Tax

February 28, 2023

You may also like:

Reverse Charge Mechanism (RCM) on renting of motor vehicles

Mandatory payment of GST under reverse charge mechanism (RCM) on supply of Goods - Notification as amended

Mandatory payment of GST under reverse charge mechanism (RCM) on supply of services - Notification as amended

Liability of service tax under Reverse charge mechanism (RCM) - Import of services or not - Commissioning and Installation activity was carried out by the independent...

Reverse charge mechanism (RCM) - revenue neutrality - If the argument of revenue neutrality was to be considered a valid argument under the scheme of Finance Act, 1994,...

CENVAT credit on unregistered premises - reverse charge mechanism - As the tax has been discharged on ‘reverse charge’ mechanism, the identity of provider of service is...

Reverse charge of Goods and Services Tax (GST) on recovery agent services - Constitutional validity of Collection of Tax / GST under RCM - The Delhi High Court's...

Reverse charge mechanism (RCM) - Liability of recipient of service to pay service tax - deemed services - The Appellants have received goods from entities located...

The Advance Ruling Authority addressed two key issues: 1) Whether a supplier, who is the owner of a vehicle, can charge GST on rental/hiring services under the Forward...

Purchase Scrap/Used vehicles from Unregistered Dealers by Composition dealer - Reverse Charge Mechanism - Composition Dealer purchasing Scrap/Used vehicles from the...

Reverse Charge Mechanism - it is essential that the department say what services were received by the appellant and how they were unclassifiable and how they were liable...

Classification of services - Reverse charge mechanism (RCM) - there is no evidence in support of the claim of the Appellant that what they were required to pay M/s Lear...

This notification to introduce reverse charge mechanism (RCM) on supplies of metal scrap under specified tariff headings. Any registered person procuring metal scrap...

Liabillity of pay service on reverse charge basis (RCM) - Business Entity or not - The collection of processing charges or a cost markup on the medicines purchased on...

Levy of GST - Reverse Charge Mechanism (RCM) - transfer of development rights by the land owner in consideration of land development services - The Promoter is liable to...

Quick Updates: