Tag Archives: provider of taxable service
Import of Service – Input service or Output service and Cenvat Setoff
Issue The subject matter of this paper is – Whether Cenvat credit can be setoff against liability on import of services? Argument of the Department against set-off is – Provision of Rule 5 of the Taxation of Services (Provided … Continue reading →
Posted in Legal, Service Tax
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Tagged 2006, Alternative reason, business, Cenvat availability, Cenvat credit, Charging section, deemed service provider, deeming fiction, eligibility to Cenvat, import of service, indirect taxation, input service, Jha Committee, judicial pronouncements, legal fiction, legal position, limited purpose, Long Term Fiscal Policy, LTFP, machinery section, Object of Cenvat, Open issues, output service, person liable for paying service tax, person liable for paying tax, provider of taxable service, Purpose of Cenvat, reason of doubt, recipient of service, Rule 5, section 66, section 66A, section 68, section 68(2), setoff, setoff issue, supreme court, Taxation of Services (Provided from Outside India and Received in India) Rules
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