Home Highlights August 2014 Year 2014 This

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1. Levy of service tax - liability on activity of sub-contractor when main contractor has discharged the service tax liability - the appellant / sub-contractor is liable to...

2. Levy of service tax on sub-contractor - in view of the specific clarifications regarding 'input service' rendered by the sub-contractor, which is used by the main...

3. Refund of unutilized CENVAT credit - Export of services - intermediary service - place of provision of service - Sub-contracting for a service is also not an...

4. Demand of service tax - Double taxation - sub-contractor - pre-Cenvat credit Rule 2004 era - eparate confirmation of service tax against the sub-contractor would not be...

5. Demand of service tax - The appellant argued that it was engaged in the construction of false ceilings and was a sub-contractor for the main contractor, who had...

6. Exemption from GST - sub-contractor - educational institutions or not - pre and post Examination services being provided - since in the present case the main contractor...

7. Exemption from service tax - works contract - sub contractor - The appellant can claim the benefit of Sr. No. 29 (h) in respect of service of works contract provided as...

8. Exemption form GST - pure services or not - services provided by a sub-contractor to the main contractor - The notification exempts pure services provided to government...

9. Waiver of pre deposit - services provided in a SEZ by sub-contractor - On perusal of notification no.09/2009-ST, we find that the said notification grants exemption to...

10. The payment of service tax made by main contractor on the activity conducted by the appellant (sub-contractor) is considered as discharge of service tax liability by the...

11. Classification of services - original contract work - services provided by (sub-contractors) to the main contractor pertaining to the irrigation, construction and...

12. Levy of service tax - activity of arranging or facilitating recruitment of student in India - services naturally bundled in the ordinary course of business or not - As a...

13. Work contract service - Period of limitation - The facts of the case are sufficient to hold that there was no clarity about the individual liability of the sub...

14. If at all, the service tax paid by a sub-contractor which becomes part of service further provided by the main contractor, the scheme of credit as envisaged by the...

15. If tax liability is discharged by the main contractor as per the applicable legal provisions, it cannot be said that the main contractor is acting as an gent to...