Home Highlights August 2014 Year 2014 This

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1. Broadcasting Service – CENVAT credit input services - service tax paid towards telecast fee - assesse had made out a good prima facie case on merit - stay granted - AT

2. Business Support service - Service of providing assured water infrastructure facility to the industries of Borai Industrial Growth Centre - prima facie the activity is...

3. Providing smart card based driving licence and paper based learning licence on behalf of Government of Maharashtra - Business Auxiliary Service / Business Support...

4. Management, Maintenance or Repair Service versus ‘Information Technology Services - software usage agreement - annual maintenance contract - period prior to 16/05/2008 -...

5. Cargo Handling Service - Composite services of shifting/transportation of materials - GTA Services - loading and unloading is ancillary to the main activity - prima...

6. Construction Service - prima faice services rendered by the appellant would be taxable from 1.7.2010 only and any demand prior to that period prima facie seems to be not...

7. Broadcasting services - STGU services - The supply of STBs cannot be categorized as a taxable service under the definition of ‘broadcasting’. Even considering the same...

8. CENVAT Credit - Residential land line telephone services - prima facie credit is allowable - stay granted - AT

9. Broadcasting services - activity of selling time slots for advertisements by SIPL on behalf of Star Hong Kong - held as taxable activity - AT

10. Pandal or Shamiana Contractor servic - activity such as provision of furniture, barricades, matting and white side wall - prima facie activity is taxable - AT

11. Receipt for goodwill - prima facie it is chargeable to service tax under the taxable services, ‘Intellectual Property Services’ - AT

12. Classification of service - aircrafts taken on lease from the foreign company - supply to tangible goods service or transportation of passenger by air service - prima...

13. Works Contract service - activity for implementing water supply projects which included in certain cases construction of water treatment plant etc. to various...

14. Taxability of Cleaning service provided to charitable school - Whether the building of ISB can be considered as a commercial building - prima facie the activity is not taxable - AT

15. Fraudulent transactions - once credit is Prima facie taken on finished goods in the guise of scrap, fraudulent activity clearly surfaces, Prima facie case is in the...