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 January 2025 Year 2025 This

TASMAC liable for service tax on license fees received for ...


TASMAC must pay service tax on 2012-2013 license fees; interest applies, no penalties due to interpretation. CESTAT decision.

January 10, 2025

Case Laws     Service Tax     AT

TASMAC liable for service tax on license fees received for period 1.7.2012 to 28.3.2013. Interest u/s 75 payable on delayed payment, but penalties u/ss 77 and 78 not imposable due to interpretative nature of issue. Appeal disposed of by CESTAT.

View Source

 


 

You may also like:

  1. Levy of service tax - The appellant is not liable to pay service tax on Export Pass fee, Import Pass fee, Permit fee, Excise Staff Salary and overtime allowances/charges...

  2. CESTAT, an Appellate Tribunal, ruled on a case regarding refund of service tax on export pass fee u/s N/N. 30/2012-S.T. The Tribunal held that the appellant is not...

  3. Budget 2012-2013 - Amendments in Service Tax - Article

  4. Budget 2012-2013 - Amendments in Service Tax Rules, 1994 - Article

  5. Budget 2012-2013 – Notifications and Clarification - Service Tax, Central Excise and Customs

  6. The CBDT has notified "The Delhi Building and Other Construction Workers Welfare Board" for exemption under section 10(46) of the Income-tax Act, 1961. The specified...

  7. Adjustment of excess amount of service tax paid - Rule 6(4A) of Service Tax Rules, 1994 - Adjustment cannot be denied on the ground that adjustment is possible only for...

  8. Enhancement of late fee/penalty levied u/s 70 of FA - only the persons who are liable to pay service tax, have to file the return on time else they are liable to pay...

  9. Revision u/s 263 by CIT - Value Added Tax paid by assessee and claimed as deduction u/s.37 r.w.s. 43B or u/s 40(a)(iib) - scope of amended provisions of section...

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

  11. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

  12. BSS - collection of monthly licence fee - sell eatables in the bar and to collect the empty liquor bottles in terms of statutory provisions and license - Appellants will...

  13. Legal Services / Services of an Advocate - Recovery of Service Tax alongwith interest and penalty - The High Court observed that, as set out in the Notification, the...

  14. TDS u/s 195 not deducted on payment to Everest Global Inc. for software training services as source of income located outside India and payment made for services outside...

  15. The assessee failed to file the quarterly returns of TDS within the prescribed time for the period Q3 of FY 2012-2013. Consequently, the Deputy Director of Income Tax,...

 

Quick Updates:Latest Updates