Service Tax, Service Tax Law, Service Taxes

Sunday | 19 May 2013

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Developer entitled to sec. 80-IB relief for construction of housing project even if on behalf of someone else
Time-limit for refund of ST to be determined from the date of filing of refund claim
Belated appeal can’t be rejected without considering reasons behind such delay
Guideline value to be opted for sec. 50C if DVO's valuation report isn't available at assessment stage
Margins of trading segment can’t be applied to indenting segment; no re-characterisation unless facts justify
Capital gain from sale of property held in name of partner in all phases will be taxable in his hands only
Sale on behalf of AE couldn’t be treated as sale by assessee if it wasn’t routed through its books
Assessee gets immunity from penalty on its failure to get accounts audited as cap gain treated as business profit
CBDT issues FAQs and Guidance on ‘Advance Pricing Agreement’
Speed post isn't valid mode of service as law requires registered post with acknowledgement due
No TP adjustment required if assessee’s operating margin is within tolerable range of 5%, says ITAT
‘Ambiguous language in Bill can't be compared with Act rectifying it; SB ruling in Merilyn Shipping's case not acceptable’
Subsidy includible in value of services only if it is granted for specified services
Taxation of e-commerce transactions - A Singapore tax guide
Singapore tax guide on e-commerce transactions
Cos with multiple segments to be examined on segmental level if they have complete comparable segment
Capital gain invested within extended period for filing of return is also eligible for Sec. 54F deductions

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Time-limit for refund of ST to be determined from the date of filing of refund claim

18-05-2013

ST : Claim for refund of service tax paid on services used in export filed after expiry of 6 months from April to June, 2008 was dismissed as barred by...

Matter remanded as demand was confirmed without considering docs produced by assessee

18-05-2013

ST : Where demand has been confirmed without considering documents produced by assessee, matter needs to be remanded back for fresh adjudication

Credit to be allowed for ‘rent-a-cab’ service availed by employees for official tours

18-05-2013

ST : Rent-a-cab service used for its employees is eligible for credit subject to assessee establishing that such service was used for undertaking...

ST paid on service of commission agent facilitating sales and marketing of goods is input service

Services of handling, stevedoring, loading, unloading, tug-hire, etc., used for export are eligible for refund

ST paid on services of ‘Terminal Handling’ used in export of goods is eligible for refund

Distributors aren’t liable to pay ST on commission earned when ST on total SIM value is paid by service provider

Letting out a car abroad by a foreign company to an Indian co. isn’t liable to ST in India

Commissioner (Appeals) has no power to condone delay beyond the prescribed limitation period

Appeal for non-prosecution dismissed as assessee neither appeared nor filed adjournment application

Belated appeal can’t be rejected without considering reasons behind such delay

18-05-2013

ST : Appeal cannot not be thrown at threshold to convert meritorious appeal into de-meritorious without considering reasons of delay in filing it;...

Speed post isn't valid mode of service as law requires registered post with acknowledgement due

18-05-2013

ST : Sending adjudication order through speed-post is not a valid service as per section 37C of the Central Excise Act, 1944 as order is to be sent by...

Subsidy includible in value of services only if it is granted for specified services

17-05-2013

ST/ECJ : Subsidy is included in value of services only if they are given to provide particular services and there is a significant relationship between...

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