Service tax recovery from foreign government agencies for ...

SVLDRS: Service tax recovery from foreign agencies: pre-deposit deducted from net eligible amount. HC allows refund of excess deposit.

Case Laws Service Tax

July 15, 2024

Service tax recovery from foreign government agencies for statutory fees/licenses - Petitioner's declaration under SVLDRS rejected - HC held pre-deposit amount during appeal proceedings not considered for tax dues calculation u/s 124(1) but deducted while issuing statement under 124(2) - CBIC circular clarified relief under 124(1)(c) applied to net outstanding dues after deducting pre-deposit - Petitioner rightly deducted pre-deposit from net eligible amount - Directed to appropriate Rs. 9,86,360/- from deposited Rs. 11,22,934/-, return remaining Rs. 2,27,622/- by rectified SVLDRS-3 and issue SVLDRS-4 - Petition allowed.

View Source

← Previous Next →

Service tax recovery from foreign government agencies for ...

SVLDRS: Service tax recovery from foreign agencies: pre-deposit deducted from net eligible amount. HC allows refund of excess deposit.

Case Laws Service Tax

July 15, 2024

You may also like:

Manner of payment of Pre-deposit amount before filing of appeal against demand of service tax - Admissibility of payment of pre-deposit using DRC-03 - The appellant...

Refund of service tax - amount have been deposited by mistake - Form 26AS, VAT-41, copies of challans and copies of running bills prepared by the Housing Board showing...

This circular clarifies the determination of place of supply and export benefits for advertising services provided by Indian advertising agencies to foreign clients. Key...

The CESTAT Allahabad Appellate Tribunal ruled in a case involving the demand of service tax for services rendered by a non-resident from a country outside India related...

Reverse charge mechanism on commission paid to foreign commission agents does not attract service tax liability. Documentary evidence shows no direct payment made to...

Refund of Pre-deposit alongwith interest - Adjustment of pre-deposit with pending demand - A pre-deposit would become refundable the moment an Appellate Authority comes...

SVLDRS - amount paid as pre-deposit and/or deposit during enquiry, investigation or audit is required to be deducted after extending the relief available - the action of...

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...

The Appellate Tribunal addressed the issue of CENVAT Credit for insurance services and air travel agency services u/s Rule 2(l) of the Cenvat Credit Rules, 2004. It was...

Sharing of manpower - Demand of Service tax as man-power recruitment or supply agency service - strong case for waiver of pre-deposit of the dues - AT

Refund claim of pre-deposit while appeal is pending - adjustment of amount was paid in lieu of pre deposit for filing the appeal before this Tribunal - Since the demand...

The case involved the issue of pre-deposit during the pendency of appeal, applicability of Section 11B and unjust enrichment, and eligibility for interest on refund of...

No tax is required to be deducted on service tax component - AT

Business Support Service - appellants are international cricket players - pre-deposit ordered equal to 20% - AT

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

Quick Updates: