Home Highlights November 2013 Year 2013 This

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1. 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...

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. Non payment of service tax by the sob-contractor under a bonafide belief that main contractor has paid the service tax - Management, maintenance or repair service - stay...

4. 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...

5. Non-payment of service tax - Double Taxation - Service receiver had already discharged the service tax liability - The Appellate Tribunal acknowledged that the service...

6. Works Contract Services - Commercial of Industrial Building and Civil Structures and Erection Commissioning and Installation service - When the revenue itself has...

7. Double taxation - services have been provided by two persons jointly - one partner has discharge the service tax - demand of service tax from another partners also -...

8. 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...

9. Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the...

10. Classification of services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure...

11. Utilization of CENVAT Credit - appellant, who received services from overseas service providers and discharged service tax under reverse charge mechanism, is eligible to...

12. Penalty u/s 78 - they were under bonafide belief that service provided from SEZ unit is not chargeable to Service Tax. Therefore the payment of Service Tax was escaped...

13. Penalty u/s 272A(2)(c) - Non-issuance of TDS certificate in time - assessee was under bonafide belief that once the tax has not been deposited to the Government account...

14. Classification of services - supply of tangible goods for use or work of transportation of concrete for its customers? - the appellant’s service is correctly...

15. Levy of service tax - construction service or not - construction of Paryatak Bhavan - It is, therefore, clear from the aforesaid judgment of the Supreme Court in Larsen...