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Refund claim denied - period of limitation - cause of action arose only on 15/11/06, when they paid for the second time as a result of audit objection - refund claim is withing period - Tri Rejection of Refund claim – appellant filed under protest letter on 7.1.1987. - after two days they filed six nos. classification lists - thus, the under protest letter has no effect in the eye of law - Tri An educational qualification recognized by law will not cease to be recognized by law merely because for practicing in the field to which the qualification relates, a further examination held by a body regulating that field of practice is to be taken. - HC Fulfillment of export obligation – it is not open to the customs authorities to presume that extension of the LOP would be granted by the Development Commissioner to facilitate evasion of duty. - HC Merely because the CIT is having a different view, the same would not entitle him to initiate revision proceedings u/s 263, if the view taken by the assessing officer is one of the possible views. - Tri Repayment of capital balance in cash would not attract the provisions of sec. 269T since it does not constitute loan or deposit. - Tri Penalty u/s 271E - violation of sec. 269T - the interest amount and the principal amount were paid in two different occasions - each amoount less then Rs. 20,000 - No penalty - Tri Disallowance under section 14A required finding of incurring of expenditure and where it was found that for earning exempted income no expenditure had been incurred, disallowance under section 14A could not stand. - Tri Disallowance u/s 40(a)(ia) - non deduction of TDS - If the element of income cannot be established, provisions of section 40(a)(ia) cannot be invoked - Tri Gift of immovable property - assessee's brothers and mother have gifted their 1/8th undivided share - very heavy burden lies on the department to prove that it is not the real one - Tri Addition on account of negative stock - The quantitative details as submitted duly explained that there was no negative stock in any of the month. - Tri Rate of tax on the sale of Copper Wire Bars and Copper Cathods - whether would be charged and retained @ 4% or 1% - chargeable at 1%. - HC Appeal u/s 483 – modification sought by the appellant is against the fabric of the Scheme and in the domain of modifications of the Scheme and not of modification for working of the Scheme. - non-compliance of Section 2(19AA), would not render the Scheme unworkable. - HC Since the Director of the appellant-company was actively involved in the day to day activity of the appellant-company penalty on him under Rule 26 has been correctly imposed. - Tri In absence of direct or indirect involvement of the Managing Director in the clandestine removal of the goods no personal penalty under Rule 26 is imposable on him. - Tri Cenvat Credit denied - galvanization does not amount to the manufacture - The duty paid on the G.P. Coils etc., is more than Cenvat Credit taken and needs to be adjusted against the demand of the Cenvat Credit. - Tri Extended period of limitation - in cases of intention to evade duty relevant date for computation of extended period for show cause is the date of knowledge - Tri Rejection of transaction value and enhancement of assessable value has to be on the basis of some evidences on record. - NIDB data cannot be made the basis for enhancement of value - Tri    Left Stop Right
Taxable Services an e-book
 
Click here for omitted services

Index of Taxable Services

As applicable upto 30-6-2012.

The scope of Positive list of services under service tax is no more relevant after introduction of Negative List concept w.e.f. 1-7-2012

Code

Clause

Taxable Service

 

  
001 65(105)(a)
Stock Broker
 Notificatios Circulars
002 65(105)(zzzx)
Telecommunication
 Notificatios Circulars
003 65(105)(d)
General Insurance
 Notificatios Circulars
004 65(105)(e)
Advertisement Agency
 Notificatios Circulars
005 65(105)(f)
Courier
 Notificatios Circulars
006 65(105)(g)
Consulting Engineer
 Notificatios Circulars
007 65(105)(h)
Custom House Agent
 Notificatios Circulars
008 65(105)(i)
Steamer Agent
 Notificatios Circulars
009 65(105)(j)
Clearing and Forwarding Agent
 Notificatios Circulars
010 65(105)(k)
Manpower recruitment or supply agency
 Notificatios Circulars
011 65(105)(l)
Air Travel Agent
 Notificatios Circulars
012 65(105)(m)
Mandap Keeper
 Notificatios Circulars
013 65(105)(n)
Tour operator
 Notificatios Circulars
014 65(105)(o)
Rent A Cab scheme operator
Notificatios Circulars
015 65(105)(p)
Architect
 Notificatios Circulars
016 65(105)(q)
Interior decorator
Notificatios Circulars
017 65(105)(r)
Management or Business consultant
Notificatios Circulars
018 65(105)(s)
Chartered Accountant
 Notificatios Circulars
019 65(105)(t)
Cost Accountant
 Notificatios Circulars
020 65(105)(u)
Company Secretary
 Notificatios Circulars
021 65(105)(v)
Real Estate Agent
 Notificatios Circulars
022 65(105)(w)
Security Agency
 Notificatios Circulars
023 65(105)(x)
Credit Rating Agency
 Notificatios Circulars
024 65(105)(y)
Market Research Agency
 Notificatios Circulars
025 65(105)(z)
Underwriter
 Notificatios Circulars
026 65(105)(za)
Scientist or Technocrat
 Notificatios Circulars
027 65(105)(zb)
Photography
 Notificatios Circulars
028 65(105)(zc)
Convention
 Notificatios Circulars
029 65(105)(zh)
On-line Information and Data Base Access or retrieval
Notificatios Circulars
030 65(105)(zi)
Video tape Production
 Notificatios Circulars
031 65(105)(zj)
Sound Recording
 Notificatios Circulars
032 65(105)(zk)
Broadcasting agency
 Notificatios Circulars
033 65(105)(zl)
Insurance auxiliary services concerning general insurance business
Notificatios Circulars
034 65(105)(zm)
Banking or Financial institution
 Notificatios Circulars
035 65(105)(zn)
Port
 Notificatios Circulars
036 65(105)(zo)
Repair, Reconditioning, Restoration or Decoration of Motor Vehicle
 Notificatios Circulars
037 65(105)(zq)
Beauty Treatment
 Notificatios Circulars
038 65(105)(zr)
Cargo Handling
 Notificatios Circulars
039 65(105)(zs)
Cable Operator
 Notificatios Circulars
040 65(105)(zt)
Dry Cleaning
 Notificatios Circulars
041 65(105)(zu)
Event Management
 Notificatios Circulars
042 65(105)(zv)
Fashion Designer
 Notificatios Circulars
043 65(105)(zw)
Health Club and Fitness
 Notificatios Circulars
044 65(105)(zx)
Life insurance
 Notificatios Circulars
045 65(105)(zy)
Insurance auxiliary services concerning life insurance business
Notificatios Circulars
046 65(105)(zz)
Rail Travel Agent
 Notificatios Circulars
047 65(105)(zza)
Storage and warehousing
 Notificatios Circulars
048 65(105)(zzb)
Business Auxiliary
 Notificatios Circulars
049 65(105)(zzc)
Commercial Training or Coaching Centre
 Notificatios Circulars
050 65(105)(zzd)
Commissioning and installation agency
 Notificatios Circulars
051 65(105)(zze)
Franchise
 Notificatios Circulars
052 65(105)(zzf)
Internet Cafe
 Notificatios Circulars
053 65(105)(zzg)
Management, maintenance or repair
Notificatios Circulars
054 65(105)(zzh)
Technical testing and analysis
 Notificatios Circulars
055 65(105)(zzi)
Technical inspection and certification
 Notificatios Circulars
056 65(105)(zzk)
Foreign Exchange Broker
 Notificatios Circulars
057 65(105)(zzl)
Other Port
 Notificatios Circulars
058 65(105)(zzm)
Airport or a civil enclave
 Notificatios Circulars
059 65(105)(zzn)
Transport of Goods by Aircraft
 Notificatios Circulars
060 65(105)(zzo)
Business Exhibition
 Notificatios Circulars
061 65(105)(zzp)
Transport of goods by road
 Notificatios Circulars
062 65(105)(zzq)
Commercial or Industrial Construction
 Notificatios Circulars
063 65(105)(zzr)
Intellectual Property
 Notificatios Circulars
064 65(105)(zzs)
Opinion Poll
 Notificatios Circulars
065 65(105)(zzt)
Outdoor Caterer
 Notificatios Circulars
066 65(105)(zzu)
Programme Producer
 Notificatios Circulars
067 65(105)(zzv)
Survey and Exploration of Mineral
 Notificatios Circulars
068 65(105)(zzw)
Pandal or shamiana
 Notificatios Circulars
069 65(105)(zzx)
Travel Agent
 Notificatios Circulars
070 65(105)(zzy)
Forward Contract
 Notificatios Circulars
071 65(105)(zzz)
Transport of goods other than water through pipeline or other conduit
Notificatios Circulars
072 65(105)(zzza)
Site formation and clearance, excavation and earthmoving and demolition
Notificatios Circulars
073 65(105)(zzzb)
Dredging
 Notificatios Circulars
074 65(105)(zzzc)
Survey and Map Making
 Notificatios Circulars
075 65(105)(zzzd)
Cleaning Activity
 Notificatios Circulars
076 65(105)(zzze)
Club or Association
Notificatios Circulars
077 65(105)(zzzf)
Packing Activity
 Notificatios Circulars
078 65(105)(zzzg)
Mailing List Compilation and Mailing
 Notificatios Circulars
079 65(105)(zzzh)
Construction of Complex
 Notificatios Circulars
080 65(105)(zzzi)
Registrar to an issue
 Notificatios Circulars
081 65(105)(zzzj)
Share Transfer Agent
 Notificatios Circulars
082 65(105)(zzzk)
Automated teller machine operations, maintenance or management
Notificatios Circulars
083 65(105)(zzzl)
Recovery of any sums
Notificatios Circulars
084 65(105)(zzzm)
Sale of space or time for advertisement
Notificatios Circulars
085 65(105)(zzzn)
Sponsorship
 Notificatios Circulars
086 65(105)(zzzo)
Air transport of such passenger embarking in India for domestic journey or international journey
Notificatios Circulars
087 65(105)(zzzp)
Transport of goods by Rail
 Notificatios Circulars
088 65(105)(zzzq)
Support services
 Notificatios Circulars
089 65(105)(zzzr)
Auction of property
 Notificatios Circulars
090 65(105)(zzzs)
Public Relation
 Notificatios Circulars
091 65(105)(zzzt)
Ship Management
 Notificatios Circulars
092 65(105)(zzzu)
Internet telecommunication
 Notificatios Circulars
093 65(105)(zzzv)
Transport of such person embarking from any port or other port in India, by a cruise ship.
 Notificatios Circulars
094 65(105)(zzzw)
Credit card, debit card, charge card or other payment card
 Notificatios Circulars
095 65(105)(zzzy)
Mining of mineral, oil or gas
 Notificatios Circulars
096 65(105)(zzzz)
Renting of immovable property
Notificatios Circulars
097 65(105)(zzzza)
Works contract
Notificatios Circulars
098 65(105)(zzzzb)
Development and Supply of Contents
Notificatios Circulars
099 65(105)(zzzzc)
Asset management
 Notificatios Circulars
100 65(105)(zzzzd)
Design
 Notificatios Circulars
101 65(105)(zzzze)
Information Technology Software
 Notificatios Circulars
102 65(105)(zzzzf)
Management of Investment
 Notificatios Circulars
103 65(105)(zzzzg)
Stock Exchange
 Notificatios Circulars
104 65(105)(zzzzh)
Commodity Exchange
 Notificatios Circulars
105 65(105)(zzzzi)
Processing and Clearing House
 Notificatios Circulars
106 65(105)(zzzzj)
Supply of Tangible Goods
 Notificatios Circulars
107 65(105)(zzzzk)
Cosmetic Surgery or Plastic Surgery
 Notificatios Circulars
108 65(105)(zzzzl)
Transport of Coastal Goods; and Goods transported through Inland water Service
 Notificatios Circulars
109 65(105)(zzzzm)
Legal Consultancy Service
 Notificatios Circulars
110 65(105)(zzzzn)
Games of chance, including lottery, Bingo or Lotto
Notificatios Circulars
111 65(105)(zzzzo)
Clinical Establishment
 Notificatios Circulars
112 65(105)(zzzzp)
Keeping or maintaining of medical records
 Notificatios Circulars
113 65(105)(zzzzq)
Promotion or marketing of a brand of goods, service, event or endorsement of name
 Notificatios Circulars
114 65(105)(zzzzr)
Commercial use or exploitation of any event
 Notificatios Circulars
115 65(105)(zzzzs)
Electricity exchange
 Notificatios Circulars
116 65(105)(zzzzt)
Copyright
 Notificatios Circulars
117 65(105)(zzzzu)
Preferential Location
 Notificatios Circulars
118 65(105)(zzzzv)
Restaurant
 Notificatios Circulars
119 65(105)(zzzzw)
Hotel, inn, guest house, club or camp-site
 Notificatios Circulars

 

 
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