Home Highlights May 2013 Year 2013 This

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1. Refund of unutilzed cenvat credit - Rule 5 of CCR - Notification no. 5/2006 - amendment appears to have done away with 1:1 correlation between input and final product...

2. Consulting engineer services - classification - As the disputed projects are not "engineering", they were not taxable during the relevant period. - AT

3. Consulting Engineer Service - there is no logic and/or reason to exclude a” body corporate” from the definition of “consulting engineer” and to exclude the services of a...

4. Classification - Annual technical support fee - Consulting Engineers' Service or Intellectual property services (IPR) - not taxable as consulting engineer's service - AT

5. Services of a Valuer - Ambit and scope of Consulting engineer services under service tax - the services of valuers is not liable to service tax as Consulting Engineer - AT

6. Demand - supply of technical know-how cannot be taxed under "Consulting Engineering Service" - AT

7. ‘Consulting Engineering Services' - it is onus on the department to prove that the appellant has received this amount as “Consulting Engineering Firm” which the...

8. Consulting engineers also allowed to pay service tax on receipt basis, CBEC amends POT Rules, 2011

9. Benefit of refund under Notification No. 05/2006, read with Rule 5 of Cenvat Credit Rules, 2004 - Notification No. 05/2006 was retrospectively amended and word "in” has...

10. Whether services provided by overseas branches of the respondent has to be included in the total turnover, particularly when the adjudicating authority has not included...

11. Consulting Engineering Service - The preparation of basic engineering drawings & detailed engineering drawings, on the basis of which erection and installation work is...

12. Consulting engineer service - scope of taxable service - It is only with effect from 1.5.2006 that a body corporate comes within the ambit of ‘consulting engineer’...

13. Revision u/s 263 - period of limitation for revision order - The order passed by the CIT was admittedly issued only on 01-05-13 diapatched by post only on 08-05-13 and...

14. For the period prior to Budget 2004, the activity undertaken by the respondents cannot be classified as ‘Consulting Engineer’s Service’ especially when ‘Survey and...

15. Reassessment against company not in existence - assessment of income in the year of discontinuance or even after discontinuance - Tribunal committed an error in not...