Service tax exemption for services provided to UN agencies and ...

Service tax exemption for UN agencies & edu. institutes upheld. J&K, SEZ services remanded for fresh adjudication. Penalties lack evidence. No evasion proved. Interest & penalties recalculated.

Case Laws Service Tax

July 11, 2024

Service tax exemption for services provided to UN agencies and educational institutions upheld. Demand regarding services rendered in J&K and SEZ units remanded for fresh adjudication after allowing assessee to submit evidence. Penalties u/ss 77 and 78 set aside due to lack of evidence of suppression. Extended period invoked incorrectly as no positive act of evasion proved. Interest and penalties subject to recalculation based on confirmed demand.

View Source

← Previous Next →

Service tax exemption for services provided to UN agencies and ...

Service tax exemption for UN agencies & edu. institutes upheld. J&K, SEZ services remanded for fresh adjudication. Penalties lack evidence. No evasion proved. Interest & penalties recalculated.

Case Laws Service Tax

July 11, 2024

You may also like:

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

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...

Levy of Service Tax - rendering cleaning service mostly to non- commercial organizations, government hospitals, educational institutes - As the cleaning service has been...

The case involves the classification of services as Management or Business Consultant Services for tax purposes, specifically in relation to merger and acquisitions. The...

Levy of service tax - Auction of abandoned imported goods by the CONCOR - ground rent/storage rendered towards the un-cleared/un-claimed cargo of the importer - The...

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...

Exemption from service tax - question of law or fact - Providing various taxable services like Cleaning Services, Manpower Recruitment, or Supply Agency Services etc.,...

Appellant provided services to SEZ units as sub-contractor, not liable to service tax as services wholly consumed by SEZ units. Location of service provider irrelevant...

Levy of Service Tax - liquidated damages received - The demand of service tax on late payment surcharge meter renting charges and supervision charges are set aside. The...

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...

Refund of services tax - input services received by the unit of the appellant established in SEZ - refund rejected for alleged non-compliance of several conditions - The...

Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

SEZ unit - Legal services - liability pay tax under reverse charge mechanism on services received from advocate - The applicant contended that various provisions and...

Claim of refund of service tax - work contract services - Section 102 of the Finance Act, 1994 - As per Section 102, the service provider is eligible for exemption of...

Exemption from GST - pure services or not - Project Development Service provided by the applicant to the recipient under the Contract from District Urban Development...

Quick Updates: