Valuation - Composite services - GTA Services on reverse charge ...

Case Laws Service Tax

February 20, 2024

Valuation - Composite services - GTA Services on reverse charge basis - non-inclusion of various expenses in the taxable value - The Tribunal found that the services received by the appellant from different providers for "Loading and Unloading Charges" and "Pole Shifting and Stacking Services" cannot be clubbed under GTA services as composite services. It was clarified that since these services were received from separate sources and accounted for separately, they should not be included in the taxable value for GTA services.

View Source

← Previous Next →

Valuation - Composite services - GTA Services on reverse charge ...

Case Laws Service Tax

February 20, 2024

You may also like:

Nature of transaction - Classification of services - Supply of Tangible Goods Services or GTA Services - the same transaction could not be levied to service tax both at...

Demand of Service Tax - Reverse charge mechanism - import of services - As such it is not the liability of service recipient but the liability of service provider which...

Short payment of service tax on GTA services under reverse charge mechanism, reimbursement of expenses not liable to service tax. Appellant providing GTA services,...

Demand of differential service tax - Provider of GTA service - Whether the recipient of services were liable to pay ST on reverse charge basis (RCM) - all the service...

Refund of service tax paid on GTA services - service tax was paid directly by the provider of services whereas it was the liability of the recipient under reverse charge...

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,...

Cargo Handling Service - Composite services of shifting/transportation of materials - GTA Services - loading and unloading is ancillary to the main activity - prima...

GTA - reverse charge - The appellant is one of the categories specified for tax liability on reverse-charge basis. The freight is borne by the appellant. Though the...

Exemption from GST on reverse charge basis u/s 5(4) extended till 30.06.2018

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...

The director's remuneration in the form of commission based on a percentage of the company's total profit is not subject to service tax under the reverse charge...

Determination of the taxable value for payment of service tax on reverse charge basis by the service recipient in respect of Goods Transport Agency (GTA) Services. The...

Classification of supply - composite supply of services or not - health care services - if composite amount is not charged from the patient. and if the cost of medicines...

GTA Service - reverse charnge - it was alleged that appellants are required to discharge service tax liability in respect of services from GTA as they were a partnership...

Import of services - Payment to the foreign service-providers - On-site jobs services - levy of service tax on reverse charge basis - matter remanded back - AT

Quick Updates: