Levy of Service Tax - reverse charge mechanism - to say that the ...

Case Laws Service Tax

March 28, 2023

Levy of Service Tax - reverse charge mechanism - to say that the software was available in India, with the appellant and hence the provision of service was from India only, as observed by the Adjudicating Authority, runs counter to the demand of Service Tax under reverse charge mechanism within the meaning of Section 66A ibid. read with Rule 3 (ii) of the Taxation of Services Rules ibid. - the appellant could not have been fastened with the Service Tax liability under management, maintenance or repair service - AT

View Source

← Previous Next →

Levy of Service Tax - reverse charge mechanism - to say that the ...

Case Laws Service Tax

March 28, 2023

You may also like:

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

Demand of Interest on 50% of the service tax - when the service provider (appellant) has paid entire 50% of the amount towards service tax and the service Recipient also...

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,...

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

Service tax liability on construction and sale of complexes/houses/flats, real estate agent services, reverse charge mechanism for legal charges, manpower supply, and...

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...

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

Reverse Charge Mechanism - Scope of Service tax act - period of dispute is the FY 2005-06 - Section 66A ibid has been inserted in the Statute w.e.f. 18.04.2006 providing...

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...

Liability of service tax - reverse charge mechanism - overseas banks has deducted certain bank charges from the export realization of the appellant’s export - Even...

Levy of service tax under the reverse charge mechanism for manpower services imported from an overseas group company. The agreement involved secondment of employees from...

Levy of service tax - applicability of Reverse Charge Mechanism - Business Auxiliary Service - he services have been provided by the foreign agents to the foreign site...

Utilization of CENVAT Credit - appellant, who received services from overseas service providers and discharged service tax under reverse charge mechanism, is eligible to...

Classification of services - Reverse charge mechanism (RCM) - Place of provision of services - Services procured from two overseas companies by the appellant, a Special...

Levy of Service Tax - reverse charge mechanism - lease of mine and assignment of right to use of natural resources - The payment of Royalty, FDT and other applicable...

Quick Updates: