Home Highlights October 2015 Year 2015 This

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1. Reverse charge mechanism - place of provision of services - Club or Association Services - performance based category services - Since the services are not performed in...

2. Club or association services - services to its members - the levy of service tax on the service provided by a club to its members has been purported ultra-virus under...

3. Demand of Service Tax - Reverse charge mechanism - import of services - As such it is not the liability of service recipient but the liability of service provider which...

4. Wealth Tax Liability - Whether Club can be treated as "Association of Person"? - Charging provisions under the Income Tax versus under the Wealth Tax - This argument of...

5. Levy of Service Tax - Club and association services - appellant is an association of its members - Although the milk unions (district cooperative societies) and the...

6. Classification of service - club or association service or Management Consultancy service - no service tax would be chargeable on the amount being received by the...

7. Levy of Service tax - Club or Association Services - The impugned order does not survive in the light of the decisions cited as the services rendered by the Club to its...

8. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

9. Convention Service - liability of service tax - complimentary convention facility being provided along-with renting of room service - since use of convention room is...

10. Self Adjustment of excess service tax paid with the service tax liabilities for subsequent period - Service tax amount paid at higher rate for the service tax...

11. Club and Association service - in view of the decision of HC where the levy was declared ultra vires, we hold that there are no operative legislative provisions of the...

12. Demand of service tax - Valuation - TDS deposited to the Income Tax department in relation to the payment made to the Foreign Service Provider - It can be seen from...

13. Club or Association Service - the tax liability on the consideration received from the members for availing certain facilities in the club premises cannot be taxed under...

14. CBEC exempts service provided by certain association of dyeing units from whole of service tax.

15. 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...