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1. Denial of exemption u/s 11 & 12 - ‘Charitable Purpose’ as defined u/s. 2(15) - The mere fact that certain fee was charged by the assessee while rendering certain...

2. Service charges received by the assessee from tenants - Income from house property or business income - service charges received by the company from the tenants is...

3. Entitled to registration u/s 12AA and approval under Section 80G - Allegation of charging higher rate of interest from the self help groups in the name of charitable...

4. Valuation - Composite services - GTA Services on reverse charge basis - non-inclusion of various expenses in the taxable value - The Tribunal found that the services...

5. Application of registration u/s.12AA rejected - charitable activity u/s 2(15) - Section 2(15) defines charitable purpose for the purpose of the Act and includes relief...

6. Reverse charge mechanism (RCM) - Liability of recipient of service to pay service tax - deemed services - The Appellants have received goods from entities located...

7. Classification of services - composite supply or not - services by way of construction of residential property is supplied along with the supply of 'other services' -...

8. Valuation - C&F agent service - inclusion of reimbursement of expenses - charges collected for activities like loading, unloading, etc are includable in the assessable...

9. Valuation - Cable Operator’s Services - Appellant cannot exclude the amounts received for maintenance charges from taxable value in view the Sub-Rule 1 of Rule 5 of...

10. Levy of Service tax - Reverse charge mechanism (RCM) - services received by three foreign companies which are being merged with the appellant company - the payments...

11. Service charges paid to Foreign Banks against the service received by the appellant-bank - Service charges paid to Master Card International - up to 18.4.2006,...

12. Exemption u/s 11 - Charitable Purpose - Plastic Waste Management - Expenditure of multi-layered plastic collection and disposal charges for members are the only major...

13. CENVAT credit - input services - It is immaterial that where is the location of the service was provided. It is important to see that irrespective of such services have...

14. Addition of payment made for legal professional charges - CIT(A) observed that payments do not relate to the professional services received by the assessee but other...

15. Benefit of exemption from GST on establishment charges received from the State Government - the applicant undertakes the procurement of drugs, surgical equipment, etc,...