Home Highlights February 2016 Year 2016 This

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1. Demand of service tax - appellant (builder) collected an amount from the flat owners which is titled as towards Management, Maintenance or Repair of the premises -...

2. Management, Maintenance or Repair Services - amounts collected under the head 'backup power supply' - No service tax.

3. 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...

4. 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...

5. Management, Maintenance and Repair service - Liability of service tax - the demand of Service Tax against the assessee for the cost of the goods supplied during repair...

6. Service tax liability - Undertaking of maintenance or repair services for self and for client do not attract tax liability under Management maintenance and repair...

7. Valuation - inclusion of electricity and water charges collected - These are nothing but reimbursement expenses and cannot be included for demanding service tax under...

8. Levy of Service tax - Composite Maintenance Contract - The entire plant was handed over by TWAD Board to Appellant for operation and completing the contract to TWAD...

9. Classification of services - Maintenance and Repair service or otherwise - no repair or maintenance service has been rendered by the assessee and whatever repair service...

10. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

11. Non payment of service tax by the sob-contractor under a bonafide belief that main contractor has paid the service tax - Management, maintenance or repair service - stay...

12. Commercial Coaching or Training Services and Management, maintenance and repair services - training in Aircraft Maintenance Engineering - held as taxable services -...

13. Cenvat Credit - credit of service tax paid on various input services for providing output services of management, Maintenance and Repair service and also Consulting...

14. Maintenance charges collected from the flat owner under the statutory obligation as will not be chargeable to service tax in the hands of the builder - AT

15. Levy of service tax - maintenance charges for upkeep of the apartment or premises - whether the CESTAT was right in holding that the assessee was not providing...