Service tax liability assessment - trainings exempt as ...

Service Tax Ruling: Training Services Taxable Post-2010, Works Contract Scheme Allowed, Mandap Keeper Demand Upheld, Penalties Dropped.

July 13, 2024

Case Laws Service Tax AT

Service tax liability assessment - trainings exempt as commercial coaching service prior to 2010, taxable subsequently; works contract composition scheme benefit allowed; mandap keeper service demand upheld for normal period; foreign training service not taxable; scientific consultancy demand incorrect; grants-in-aid not taxable; extended period demand and penalties set aside, interest payable on revised demand.

View Source

← Previous Next →

Service tax liability assessment - trainings exempt as ...

Service Tax Ruling: Training Services Taxable Post-2010, Works Contract Scheme Allowed, Mandap Keeper Demand Upheld, Penalties Dropped.

July 13, 2024

Case Laws Service Tax AT

You may also like:

The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

Levy of service tax - construction service or not - construction of Paryatak Bhavan - It is, therefore, clear from the aforesaid judgment of the Supreme Court in Larsen...

Works Contract service - Continuous Contracts - Benefit of composite scheme for ongoing projects for which service tax paid before 01.06.2017 under Commercial or...

Classification of services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure...

Eligibility of avail ITC - Works contract services - input services - Housing society - The society itself is not works contract service provider, nor it is in the...

Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the...

Valuation of service - works contract service or not - The CESTAT held that the appellant’s contracts were clearly split into goods and services, which did not meet the...

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

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...

Levy of service tax - works contract service - contract between the supplier of RMC i.e. appellant and buyer of RMC - manufacture of Ready Mix Concrete (RMC) - activity...

Erection, commissioning or installation service - Since the appellant admittedly provide works contract service and the definition of works contract service specifically...

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...

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...

Works Contract Service - Turnkey Contract - What matters is the fact that the contracts were executed by the appellants and payments received by them after 01/06/2007...

Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

Quick Updates: