Once proportionate service tax is borne by the ultimate consumer ...

Service Tax Burden Falls on End Users, Not Manufacturers, Who Cannot Claim Credit for This Portion.

April 16, 2013

Case Laws Central Excise AT

Once proportionate service tax is borne by the ultimate consumer of the service, namely the worker/ beneficiary, the manufacturer cannot take credit of that part of the service tax - AT

View Source

← Previous Next →

Once proportionate service tax is borne by the ultimate consumer ...

Service Tax Burden Falls on End Users, Not Manufacturers, Who Cannot Claim Credit for This Portion.

April 16, 2013

Case Laws Central Excise AT

You may also like:

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 -...

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...

CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

CENVAT Credit - input services - services availed for setting up of Coal Handling Plant - The services used for setting up of the factory even after 01.04.2011 would be...

Classification of services under Business Support Services or not - The Tribunal observed that the appellant merely facilitates and assist the individuals who are...

CENVAT Credit - input services - Erection Commissioning and Installation Services - Works Contract Services - The service provider has classified the services under ECIS...

SEZ unit - Recovery of CENVAT Credit alongwith interest and penalty - the appellant is not claiming the benefit of the Exemption Notification, but is claiming CENVAT...

CENVAT Credit - duty paying documents - the main allegation is that the description of services in the documents on which credit has been availed is not correct - At...

Levy of service tax - The appellate tribunal addressed various issues raised by the appellant concerning service tax demands and CENVAT credit disallowances. They found...

CENVAT credit - if in the invoices end user’s name is appearing as consignee irrespective of fact that sale purchase transaction is not between the supplier of inputs...

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...

Royalty receipts - subscription to cloud base service - The services are provided online via data centre located outside India. The Cloud services merely facilitate the...

Demand of service tax - Valuation - Inclusion of TDS portion of the royalty paid to the foreign company - On the plain reading of Section 67 with Rule 7 of Service Tax...

Input tax credit (ITC) - Air Conditioned Stage Carriage - There is no exclusion of services from other taxable persons in the same line of business from this condition,...

CENVAT Credit - services tax paid on electricity charges under on renting of immovable property - Since the department had not raised any objection on the service...

Quick Updates: