Home Highlights November 2013 Year 2013 This

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1. Support service of business or commerce - Valuation - charges collected towards registration of motor vehicle, smart card etc. - customer of car is not a business...

2. Liabillity of pay service on reverse charge basis (RCM) - Business Entity or not - The collection of processing charges or a cost markup on the medicines purchased on...

3. OIDAR Service or not - setting up the network for transfer of data not provided by them - they are neither involved in generation of data or information nor involved in...

4. Classification of service - Business Support services or not - The Appellate Tribunal, referring to precedent cases, concluded that GTPL's activity of arranging...

5. Service Tax Demand - On "Business Support Service": The Tribunal found that the uplinking services provided to broadcasters fall within the ambit of "Business Support...

6. Classification of services under Business Support Services or not - The Tribunal observed that the appellant merely facilitates and assist the individuals who are...

7. Classification of services - Business Support Services or not - service of providing transponders on hire basis by IGSML to UEPL - transfer of right to use even without...

8. Levy of Service tax - providing infrastructure and administrative facilities to the visiting doctors - The appellant argued that the primary purpose of these...

9. Business Support Services - providing infrastructural and administrative support facilities to the visiting doctors & consultants - there is no legal justification to...

10. Incorrect Data in certain IECs - corrective action required from exporters

11. Benefit of exemption from GST - e-Procurement transaction fee collected on behalf of ITE&C Department of Telangana State Government towards online tenders’ - The...

12. Demand of interest on amount collected as service tax but not deposited - Section 73B does not provide for demand of interest in case of any amount collected which is...

13. Taxable supply or not - Entry fee collected from the visitors/ devotees/ pilgrim by the applicant - Service provided i.e darshan/visit of Temple Hall - The Authority for...

14. Business Support service - appellant provides the basic infrastructure facilities and administrative support to the visiting doctors and specialist doctors - There is no...

15. Imposition of Service tax under Business Auxiliary Service - the amount collected as extra charges for RTO registration is not covered under support services of business...