Home Highlights March 2016 Year 2016 This

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1. SCN was issued to demand under the category of Transport of goods by air service - demand was confirmed under the category of Cargo handling service - demand set aside - AT

2. Scope of SCN - SCN proposed demand of Service tax under the category of 'cargo handling services', however, first appellate authority without prior notice to the...

3. Scope of SCN - vague SCN - absence of specific demand of service tax under a particular service - The Tribunal held that the defect in the notice cannot be cured by the...

4. Classification of services - Cargo Handling Service or not - Only because of same containers were transported by sea in the vessel by other service provider and payment...

5. Classification of services - The services rendered by the appellant in charter hire of helicopters to various corporates for offshore operations is classifiable under...

6. Classification of services - leaning Activity Services or not - rendering the services of “Evacuation of Ash from ash ponds and nuisance-free transportation and disposal...

7. Levy of service tax - The appellant is not liable to pay service tax on Export Pass fee, Import Pass fee, Permit fee, Excise Staff Salary and overtime allowances/charges...

8. Levy of service tax for transporting levy sugar - service of transportation from the GTAs service tax - demand confirmed - AT

9. Classification of services - Goods Transport Agency Services or not - The appellant was not issuing any consignment note which is an essential requirement for...

10. Works Contract - Classification of services - Scope of Show Cause Notice (SCN) - the Commissioner was not justified in confirming the demand of service tax under the...

11. A demand of service tax under a particular category could not have been confirmed under a different category - the demand of service tax could not have been confirmed...

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. Commercial or Industrial Construction Service - services provided to Educational Society, which is non-commercial organization - the Service Tax demand cannot be...

14. Classification of services - The appellant declared itself as a provider of "cargo handling services" to the income tax department but as a goods "transport agency...

15. Classification of services - cargo handling services or GTA? - The service rendered by the Appellant to M/s SSTAPL as a sub-contractor as well as M/s JSL directly, was...