Home Highlights September 2013 Year 2013 This

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1. Refund of Service Tax erroneously paid - sob-contractor - main contractor having refused to pay the Service Tax on the ground that the services relating to construction...

2. Demand of service tax - The appellant argued that it was engaged in the construction of false ceilings and was a sub-contractor for the main contractor, who had...

3. Liability of appellant to pay service tax - works contract services - There is a reason for a bona fide belief in such arrangement regarding non-liability of...

4. Levy of service tax - liability on activity of sub-contractor when main contractor has discharged the service tax liability - the appellant / sub-contractor is liable to...

5. Extended period of limitation - Demand of Service Tax - It appears that non-payment of service tax could be on account of the belief that no service tax was payable in...

6. The payment of service tax made by main contractor on the activity conducted by the appellant (sub-contractor) is considered as discharge of service tax liability by the...

7. Waiver of pre-deposit - levy of service tax on sub-contractor - main contractor themselves admitted that they have already paid the service tax - stay order modified -...

8. Availing credit while availing benefit of abatement - the main contractor is not entitled to the credit of service tax paid by sub-contractor if he is availing...

9. Liability of service tax - sob-contractor - payment of service tax by the main contractor - appellant revenue has not been able to point out any error or illegality in...

10. Refund of unutilized CENVAT credit - Export of services - intermediary service - place of provision of service - Sub-contracting for a service is also not an...

11. Imposition of penalty - service tax with interest paid before issuance of SCN - the bonafide belief that one is not liable to pay the tax has to be based on some facts...

12. Classification of services - services provided by main contractors - pure services or not - Project Development Service and Project Management Consultancy services...

13. Construction of Residential Complex Service - the subcontractor is independently liable to pay service tax even though service tax liability has been discharged by the...

14. Levy of service tax on sub-contractor - in view of the specific clarifications regarding 'input service' rendered by the sub-contractor, which is used by the main...

15. Export of services - non-receipt of convertible foreign exchange - non-payment of service tax - The appellants have, in fact fulfilled the first condition of Export of...