Levy of serivce tax - right to use radio frequency - declared ...

Radio Frequency Transfers Now Classified as "Declared Service" u/s 66E; Subject to Service Tax Post-May 2016.

April 7, 2023

Case Laws Service Tax HC

Levy of serivce tax - right to use radio frequency - declared service or not - Undisputedly, the act of transferring radio frequencies now falls within ‘declared service’ by virtue of clause (j) of Section 66E of the Act. There would be no reason for the Parliament to amend Section 66E of the Act to specifically include the assignment of the right to use radio frequency spectrum or its transfer as a separate ‘declared service’ if the same was covered under Section 66E(e) of the Act - However, no service tax on such services prior to 14.05.2016 - HC

View Source

← Previous Next →

Levy of serivce tax - right to use radio frequency - declared ...

Radio Frequency Transfers Now Classified as "Declared Service" u/s 66E; Subject to Service Tax Post-May 2016.

April 7, 2023

Case Laws Service Tax HC

You may also like:

Amendment of section 66E - Service Tax - New Declared service - Assignment by the Government of the right to use the radio-frequency spectrum and subsequent transfers...

Classification of interest charged by a manufacturer on delayed payments from customers for the sale of excisable goods. The key points are: The interest was classified...

Penalty recovered from contractors for not completing work within stipulated time does not constitute consideration for declared service u/s 66E(e) of Finance Act, 1994,...

The summary covers the classification of services as works contract services or construction of residential complex service, valuation of services, inclusion of land...

Declared Service - relinquishment charges under section 66E (e) of the Finance Act - charges are in the nature of consideration received towards rendition of the...

Liability for service tax u/s 66E of the Finance Act for 'tolerating an act' - Notice Pay, i.e., amount recovered from an employee for quitting before the prescribed...

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...

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...

The case pertains to service tax liability arising from the sale/transfer of a business as a going concern by way of slump sale under the Income Tax Act, 1961. The issue...

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...

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...

GTA service under reverse charge mechanism - Once the service provider discharged the service tax where the service recipient is liable to pay the service tax, demand of...

Demand of serviced ax on collection of liquidated damages, penalty and forfeiture of security deposits - declared service or not - it is not possible to sustain the view...

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...

Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...

Quick Updates: