Home Highlights December 2015 Year 2015 This

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

2. Demand of service tax from Cooperative Society - principle of mutuality - Consultancy service - no demand - HC

3. Management consultancy service or not - actual running or managing an organization cannot be the same as providing any service in connection with the management of the...

4. Management consultancy service or merely reimbursement of expenditure - providing General support services, Operational services, Personal services and Secretarial...

5. Management Consultancy Service - logistic management or access control system of the organization - the services provided will qualify under the category of Management...

6. Management Consultancy Service - tax consultancy service / tax compliance service - It may indirectly keep the organization within the ambit of legal promotion work for...

7. Classification of services - management and business consultant service - The tribunal held that the activity of disbursal of wages to the unskilled rural labours as a...

8. Demand of service tax on Management, Maintenance or Repair Services - Export of services - Place of provisions of services - it is not disputed that the services are...

9. Management Consultancy service or Business support services - nature of services are executionery or management consultancy - various activities like assisting the...

10. Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the...

11. Levy of service tax - The appellate tribunal addressed various issues raised by the appellant concerning service tax demands and CENVAT credit disallowances. They found...

12. Classification - Management Consultancy Service or Business Auxiliary Services - While manager actually manages the things, a consultant provides consultancy/advice as...

13. Classification of service - Management Maintenance or Repair Services or not - SCN is very vague - Out of total 16 work orders, the Appellant has rightly collected...

14. 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...

15. Classification of services - services provided by main contractors - pure services or not - Project Development Service and Project Management Consultancy services...