Finance Act, 1994 with Section 67

Supreme Court quashes Rule 5 of Service Tax Rules: Reimbursable expenses not taxable (2018) INSC 194

/ A.K. Sikri, Ashok Bhushan, Finance Act, 1994, Finance Act, 1994 with Section 66, Finance Act, 1994 with Section 67, Judges, Service Tax Rules, Service Tax Rules with Rule 5

Supreme Court quashes Rule 5 of Service Tax Rules: Reimbursable expenses not taxable (2018) INSC 194 LEGAL ISSUE: Whether reimbursable expenses incurred by a service provider can be included in the value of taxable services for the purpose of service tax. CASE TYPE: Service Tax Case Name: Union of India & Anr. vs. M/s. Intercontinental […]

Supreme Court quashes Rule 5 of Service Tax Rules: Reimbursable expenses not taxable (2018) INSC 194 Read Post »

Supreme Court settles service tax valuation in construction: Free materials excluded (19 February 2018)

/ A.K. Sikri, Ashok Bhushan, Construction Services, Exemptions, Finance Act, 1994, Finance Act, 1994 with Section 65(105)(zzq), Finance Act, 1994 with Section 65(25b), Finance Act, 1994 with Section 67, Judges, Service Tax Law, Valuation of Taxable Services

Supreme Court Clarifies Service Tax on Construction: Free Materials Not Included (2018) LEGAL ISSUE: Whether the value of goods/materials supplied free of cost by a service recipient should be included in the gross amount charged by the service provider for calculating service tax. CASE TYPE: Service Tax, Construction Law Case Name: Commissioner of Service Tax

Supreme Court settles service tax valuation in construction: Free materials excluded (19 February 2018) Read Post »

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