Home Highlights November 2014 Year 2014 This

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

2. Utilization of Cenvat Credit for payment of service tax paid under Reverse charge mechanism - import of services - prima facie case is against the assessee - stay...

3. Service tax demand – rent a cab services – export of services - secondary service which are used by the primary service provider - Prima facie case in favor of assessee...

4. 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

5. Import of software - stay - duty of customs paid at the time of import - they paid vat at time of sale - Prima facie, the appellant is liable to pay service tax - AT

6. Waiver of pre-deposit - classification of services provided by Overseas Logistics Service Providers (OLSPs) to accomplish the overseas part of the clearing and...

7. IPR service - Transfer of rights - Since we have found a prima facie case on the ground that the transfer in this case cannot be considered as a temporary one, stay granted - AT

8. Valuation - Department viewed that the services provided by them was in the nature of finishing services and denied the benefit abatement - prima facie case in favor of...

9. Club or Association Services - holiday and leisure service - collection of room rental from non-members - Interest of installment sales – prima facie case against the...

10. Translation service and interpretation service - whether the appellant is liable to pay service tax on translation service and interpretation service provided by them -...

11. Broadcasting service - allotment of airtime and uplink income - prima facie the activity was taxable - AT

12. Commercial Training and Coaching service - training in field of Export-Import, Merchandising and Retail Management - prima facie this activity is Vocational in nature -...

13. Classification of service - providing audio-conferencing services and web-conferencing services - argument that the service is classifiable under Business Support...

14. Waiver of pre-deposit - Business Auxiliary Service - import of services - reverse charge mechanism - revenue neutrality - The refund of Service Tax so payable is not...

15. Levy of GST - reverse charge mechanism - supply of service to BCCL in terms of MARC - import of service or not - it is amply clear that the service is being provided by...