Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights March 2024 Year 2024 This

Levy of service tax - The appellate tribunal addressed various ...

Case Laws     Service Tax

March 26, 2024

Levy of service tax - The appellate tribunal addressed various issues raised by the appellant concerning service tax demands and CENVAT credit disallowances. They found that certain activities, such as transportation services, were wrongly classified under "Mining Services" and "Business Auxiliary Services" and should instead fall under "Goods Transport Agency Services." Consequently, they set aside the service tax demands related to these activities. Regarding CENVAT credit disallowances, the tribunal upheld the denial on tippers but remanded the matter of MS channel and angle usage for further examination.

View Source

 


 

You may also like:

  1. 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...

  2. Service Tax on ‘Short Term Accommodation Service and Restaurant Service’ – CBEC clarified various issues

  3. The case pertains to the refund of service tax paid on input services utilized for the export of 'Cut and Polished Diamonds' during October 2015 to March 2016, as per...

  4. CESTAT, an Appellate Tribunal, considered the levy of service tax on air and ocean freight charges collected before and after 01.07.2012. The issue was whether these...

  5. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

  6. The case involved the levy of service tax on various services provided by the appellant. The Appellate Tribunal held that the appellant, as a provider of business...

  7. CESTAT, an Appellate Tribunal, addressed the issue of classifying services as either business auxiliary or legal services. The appellant provided Legal Consultancy...

  8. 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...

  9. Recovery of short paid service tax - Construction of Complex Service - adjustment of the excess service tax paid - Service Tax when introduced followed the receipt based...

  10. Taxability - advance payments - The Tribunal observed that the appellant failed to issue invoices/bills upon receiving payments for the services provided, as mandated by...

  11. The Appellate Tribunal examined the classification of services provided by the appellant to overseas educational institutions, determining whether they constituted...

  12. Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

  13. Central Government, creation of the State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT)

  14. The Appellate Tribunal addressed various Transfer Pricing (TP) issues. Regarding software services, the Tribunal upheld the selection of comparables by the assessee over...

  15. The appellate tribunal addressed two main issues regarding the non-payment of service tax by the appellant. Firstly, it examined the non-payment of service tax on ground...

 

Quick Updates:Latest Updates