Tag Archives: deeming fiction

THE NEVERENDING LOOP OF REVERSE CHARGE

Posted on September 7, 2012 by Anirudha R J N

Prologue The legislature in the 11 – 12 budget amendments by insertions in Chapter V & VA of the Finance Act, 1994 (FA for short) made effective from 1.7.12 has enforced recommendations of the Kelkar committee i.e. to charge service … Continue reading →

Posted in Budget, Import of Service, Service Tax | Tagged 16.08.2002, 1994, @, @12%, activity, applies, Article, background, Chapter, Chapter V & VA, charge, charge under section 66B, charged, charging, Charging section, collected, collected in manner prescribed, collection, consideration, Constitution, Constitution of India, court, crystallized, deeming, deeming fiction, effect, envisage, fiction, Finance Act, golden rule of interpretation, Government, import of service, Indian, Indian territory, inertia, Jammu, Kashmir, Kelkar, Kelkar committee, legislature, negative list, no, no charge on import of service, no link, no service tax, notified, official gazette, place, place of provision of service, prescribed, prior to 18.04.2006, provided, provided or to be provided, provision, rate of tax, receipt of service, Rule 2(1)(d)(iv), rule cannot overide section, rule cannot overide the provisions of the act, section 65B(27), section 66B, section 68, section65B(52), section68(2), service, singular, specified, taxable, taxable territory, Territory, value, value of service | 3 Comments

Import of Service – Input service or Output service and Cenvat Setoff

Posted on June 22, 2012 by Anirudha R J N

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 | 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 | Leave a comment

Tax by implication – Perfect examples

Posted on April 21, 2011 by Anirudha R J N

“Tax cannot be levied by implication” is a well settled principle chronicled in the annals of tax laws, direct and indirect. A perfect example of tax by implication was the levy of sales tax on a composite contract of sale … Continue reading →

Posted in 46th amendment, Article 366 (29A), Constitutional Validity, Construction Services, Information Technology Software services, Legal, Outdoor Catering, Photography services, Repairs, Service Tax, tax by implication | Tagged 29A, 46th, amendment, Article 366 (29A), clauses, composite, concept, contract, deemed sale, deeming fiction, Gannon Dunkerley, GST, implication, non-sale, purchase, service, six, State, tax, tax on sale or purchase of goods, transactions | 2 Comments

Tag Archives: deeming fiction

THE NEVERENDING LOOP OF REVERSE CHARGE

Import of Service – Input service or Output service and Cenvat Setoff

Tax by implication – Perfect examples

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