Home Highlights October 2013 Year 2013 This

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1. Demand of service tax on Management, Maintenance or Repair Services - Export of services - Place of provisions of services - it is not disputed that the services are...

2. Classification of service - Management Maintenance or Repair Services or not - SCN is very vague - Out of total 16 work orders, the Appellant has rightly collected...

3. Valuation - Management, maintenance or repairs - The materials used for repair cannot be considered as spare parts - value of material to be included in the value of services - AT

4. Valuation - maintenance and repair service - cost of consumables and spares used in providing maintenance service to be included in gross value - AT

5. Classification of services - Maintenance and Repair service or otherwise - no repair or maintenance service has been rendered by the assessee and whatever repair service...

6. Valuation of services - maintenance and repair charges - the value of goods supplied is ascertainable as appellant has paid VAT thereon. Therefore, the said amount on...

7. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

8. Management, Maintenance or Repair Services - amounts collected under the head 'backup power supply' - No service tax.

9. Management, Maintenance and Repair service - Liability of service tax - the demand of Service Tax against the assessee for the cost of the goods supplied during repair...

10. Valuation - Construction of Residential Complex Service - inclusion of amount collected by the appellant as Interest Free Maintenance Security in assessable value -...

11. Service tax liability - Undertaking of maintenance or repair services for self and for client do not attract tax liability under Management maintenance and repair...

12. Levy of Service Tax - Commercial or Industrial construction services provided to Railways - The provisions of Section 65A of Finance Act 1994 provides for classification...

13. Levy of Service tax - Composite Maintenance Contract - The entire plant was handed over by TWAD Board to Appellant for operation and completing the contract to TWAD...

14. Levy of service tax - management, maintenance or repair services - Electric motor winding job - The Revenue does not dispute that it is a composite contract. However,...

15. Repair and maintenance services - In the absence of consideration for the service rendered it cannot be argued that the Appellants are liable to pay service tax on such...