distinction between such a tax and a tax on the taxable event. In the first case, the subject-matter of tax is the goods ... which attracts service tax. In the present case, tax falls on the activity which is the subject-matter of service tax. In other words
service tax levy, legal
provisions governing the scope of service tax as given under the Finance
Act, 1994 . The Service Tax levy was first introduced ... from taxation,
when goods are taxed and many countries treat goods and services alike for
tax purposes. The Tax Reforms Committee has also recommended imposition
though service tax levy
on various services introduced into the indirect tax system by passing
Finance act, 1994, however, credit of service tax paid ... credit system, from the very beginning, as a measure of tax reform
has been to avoid cascading effect, that is, to minimize and avoid tax
wherein the Department monitors and reports upon the
implementations of the Tax Administration Reforms Commission
(TARC) that was set up exclusively 'to review ... application of
Tax policies and Tax laws in the context of global best practices
and to recommend measures for reforms required in tax
administration
Kelkar Committee set up to examine the possibility of reforms in the Indirect Tax Administration.
3. After accepting the recommendations of the Committee, the Board
objectivity in adversarial entanglements with tax-payers and, thus
so, even as the other tax burden - direct taxes - has statutorily, and long
before the prevailing ... scheme envisaged by this major reform of 1980; for the first time, right
of appeal in tax disputes to the higher courts, and the highest
subjected to levy of service
tax since the repair and maintenance service was brought under the
tax net with effect from 01.07.2003.
(xiii) Services ... principal contractors i.e., Adam
6
Service Tax Appeal No.63 of 2010
Smith Institute, Bhubaneswar, Administrative Reforms & Public Grievances,
Price Water House Cooper
penalty of Rs.20,000/- under
5
Service Tax Appeal No. 41780 of 2014
Service Tax Appeal No. 41927 of 2014
Section ... providing and spreading of soil liner
12
Service Tax Appeal No. 41780 of 2014
Service Tax Appeal No. 41927 of 2014
system, providing & supplying
penalty of Rs.20,000/- under
5
Service Tax Appeal No. 41780 of 2014
Service Tax Appeal No. 41927 of 2014
Section ... providing and spreading of soil liner
12
Service Tax Appeal No. 41780 of 2014
Service Tax Appeal No. 41927 of 2014
system, providing & supplying
period 01.07.012 to 29.01.2024.
Government of U P enacted U P Electricity Reform Act, 199
and set up the U P Electricity Regulatory Commission ... statutory bodies created under the abovementioned
act.
Service Tax Appeal No.70501 of 2022
6
Service Tax was not payable on works contract services
