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Service Tax - Highlights / Catch Notes

Home Highlights November 2014 Year 2014 This

Management Consultancy Services - activity of helping in marking ...

Service Tax

November 24, 2014

Management Consultancy Services - activity of helping in marking of granite blocks and rendering assistance in execution of the export orders does not fall under Section 65(105)(r) read with Section 65(65) - AT

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  1. Market Research may help in Management for that reason the activity of Market Research cannot be classified as Management function when both services are separately taxable - AT

  2. Management or Business Consultant Service - assistance in implementing Clean Development Mechanism (CDM) - sale and management of certified emission reduction...

  3. Activity of cutting and polishing of granites amount to manufacture only from 1-3-2006 - HC

  4. Activity of production of Marble Slabs / tiles from rough irregular marble slabs - cutting and polishing of the granites into slabs and tiles do not amount to activity...

  5. Demand - Management Consultancy Service - the services rendered by ESI, PF, and other industrial law practitioners - do not get covered by scope of the term ‘Management...

  6. Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC

  7. Classification of service - the claim of the appellant that they have been appointed to execute the project has been rightly rejected by the learned Commissioner as the...

  8. Exemption from GST - Pure Services - rendering Consulting Services for Programme Management and Accompanying Measures for implementation of Integrated Strom Water Drain...

  9. Nature of activity of "chit fund business" - cash management / fund management - the petitioner is not liable to pay service tax before 14.05.2015 - petition allowed.

  10. Management Consultant Service - nature of receipt - the contention of the appellant that these are not consideration/charges received for the services rendered is not...

 

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