Home Highlights May 2014 Year 2014 This

You may also like:

1. Additional depreciation - business of manufacture of cold drinks - the assessee is legally entitled to avail the benefit of additional depreciation under Section...

2. Additional depreciation on plant and machinery - intermediary Bitumen mix is not article or thing manufactured or produced by the assessee - additional depreciation not...

3. Additional depreciation - whether embroidery work earned on embroidery machines is manufacturing activity or not - installation of embroidery machines - additional...

4. Classification of services - Outdoor catering services or restaurant service? - It is clear that the applicant cannot claim that they are running a canteen in SEZ. -...

5. Disallowance of additional depreciation - use of machinery in the actual process of manufacture of food products/sweets/namkeens - items of the assets installed at...

6. Disallowance of additional depreciation claimed u/s 32(1)(iia) - We are convinced with the alternative contention of the assessee. We have earlier noticed that the A.O....

7. Levy of service tax - bowling alley income - scope of ‘amusement facility’ - The case involved a dispute regarding the taxability of income from a bowling alley operated...

8. Allowance of additional depreciation - assets purchased after 01/10/2010 - the assessee only claimed 10% of the additional depreciation in the assessment year 2011-12....

9. CENVAT Credit - input services - services used for activities related to its corporate social responsibility [CSR] - there could be services which are used by the...

10. Classification of supply - supply of goods or supply of services - supply of food and beverages by the eating joints - the supply of food by the entity partially or...

11. Legal Services / Services of an Advocate - Recovery of Service Tax alongwith interest and penalty - The High Court observed that, as set out in the Notification, the...

12. Mandap Keeper Service - activity undertook undertook in their own party hall - value of service as well as the sale of food items shown separately in the invoices -...

13. Disallowance of additional depreciation - AO is directed to allow the balance 50% depreciation namely 10% of additional depreciation during the year under consideration - AT

14. Levy of GST - Providing canteen services to employees - recovery of nominal amount from the employees for making payment to the third-party service provider, providing...

15. Classification of supply - supply of service or not - activity of supply of food by the Applicant - Tariff/Service code - restaurant service or Outdoor Catering Service?...