Home Highlights June 2014 Year 2014 This

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1. Classification of services - The activity undertaken by the applicant is waste treatment/processing of wet waste provided by GCC and maintenance of the designated Micro...

2. Activity of deputation of employees to group companies - No Marketing network services provided to group companies - recovery of expenses in return do not comes under...

3. Manpower Supply service - centralized group company providing various services to other group company - MPCMS is providing personnel to MFL and other group companies -...

4. Demand of service tax - providing services without consideration (free) to its associate companies - activity of giving corporate guarantee - The Show Cause Notice...

5. Sharing of resources and cost / expenses with the group companies - The activities carried out by the Appellant enables the Participating Group Companies to share the...

6. Levy of Service Tax - Life Insurance Services - The phrase “any person” cannot be read in isolation, but will have to be read along with the entire definition as per the...

7. Classification of supply - supply of service or not - managerial and leadership services provided by the Registered/Corporate Office to its Group Companies - In the...

8. Maintaining the activities of subsidiary companies in which they have 70% to 100% stock is in their own interest - The services are clearly covered by the definition of...

9. Classification of service - site formation and clearance, excavation and earth moving and demolition service or not - The appellant had merely procured land, paid...

10. Supply of services or not - GST on services provided by liaison office - requirement of registration of liaison office - Since the parent company in Germany and the...

11. CENVAT Credit - input services - providing food and beverages in the canteen maintained and run in the factory - It is certainly not in dispute that said services prior...

12. Nature of activity - manufacture or service - processing and packing of marine products for merchant exporters - the appellant’s activity falls under the definition of...

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

14. Nature of activity of Payment Gateway services provided to client in USA - by providing the payment processing services to WWD US, the applicant is not providing any...

15. Nature of service rendered by foreign agent - import of service - Prima facie demand of tax under Business Support Service was sustainable – foreign agents were...