Home Highlights December 2014 Year 2014 This

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1. Valuation - Steamer Agent’s Service - inclusion of various charges collected - Applicant could able to make out a prima facie case for total waiver of predeposit of the...

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

3. Waiver of pre-deposit - Management, maintenance or repair service or supply of man power service - the works are in relation to maintenance work - prima facie case is...

4. Waiver of pre-deposit - Cenvat Credit - authorised service stations - cenvat credit of service tax paid on post sale service - prima facie credit is available - AT

5. Benefit of exemption under notification No.12/03-ST - Evidence needed to prove value of goods - applicant failed to make out prima facie case for waiver of predeposit - AT

6. Franchisee Services - Period of limitation – applicant was granted representational rights for providing service - No prima facie case for total waiver of pre-deposit of...

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

8. 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...

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

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

11. Waiver of pre-deposit of tax - Design Service - applicant has made out a case for waiver - Prima facie, demand of tax on design and development of tools would be justified - AT

12. Payment of service tax by the other person on behalf of assessee (the service provider) - prima facie service tax cannot be demanded again from the assessee - AT

13. Revision u/s 263 - Addition u/s 14A - The Tribunal found fault with the CIT by observing that when such was the stand taken by the assessee, it is necessary for the CIT...

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

15. Waiver of pre-deposit - nature of amount received - renting of immovable property services - prima facie liable for service tax - AT