Home Highlights May 2015 Year 2015 This

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1. Person liable to pay service tax under GTA -It is not possible to hold that the appellants are paying the freight through their agents and are therefore liable to pay...

2. GTA service - Service Tax liability is on the person paying the freight - Service provider did not pay the freight and therefore there is no tax liability on their part - AT

3. Liability of Service Tax on GTA service - Reverse Charge - Appellant being agent / intermediatory - SECL was the consignor and buyers of the coal were consignees and...

4. GTA - transportation services rendered by other transporters as sub-contractors - Consignment note' for the transportation service, it is held that the Appellant is not...

5. CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

6. Demand of differential service tax - Provider of GTA service - Whether the recipient of services were liable to pay ST on reverse charge basis (RCM) - all the service...

7. GTA Service - reverse charnge - it was alleged that appellants are required to discharge service tax liability in respect of services from GTA as they were a partnership...

8. Levy of service tax - GTA Service - Consignment Note not issued - The appellant claims exemption from service tax under the negative list, asserting that as the owner of...

9. Refund of service tax paid on GTA services - service tax was paid directly by the provider of services whereas it was the liability of the recipient under reverse charge...

10. Enhancement of late fee/penalty levied u/s 70 of FA - only the persons who are liable to pay service tax, have to file the return on time else they are liable to pay...

11. GTA service under reverse charge mechanism - Once the service provider discharged the service tax where the service recipient is liable to pay the service tax, demand of...

12. Nature of transaction - Classification of services - Supply of Tangible Goods Services or GTA Services - the same transaction could not be levied to service tax both at...

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

14. CENVAT Credit - input services - GTA service - outward transportation of finished goods - If the appellant has included the freight charges in the transaction value...

15. GTA services - Payment of freight - liability to discharge service tax burden is on supplier of goods or purchases to goods - lower authorities to re-verify the facts...