Home Highlights September 2016 Year 2016 This

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1. Exemption from service tax - question of law or fact - Providing various taxable services like Cleaning Services, Manpower Recruitment, or Supply Agency Services etc.,...

2. CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

3. Exemption to Railways from Service Tax After Finance Act 2012 - Notification

4. Exemption from Service tax - Repair of bridges, tunnels, dams, airports, railways and transport

5. Non-payment of Service Tax - works contract services - amounts obtained from Form 26 AS (Income Tax Department) for the Financial Year 2015-16 - The Tribunal, after...

6. Exemption from Service Tax - discharge of sovereign functions or commercial functions - procurement and distribution of drugs and medicines for Tamil Nadu State...

7. Classification of services - exempt services or not - pure services or not - services provided to the Government entities - supply of manpower services to various...

8. Levy of Service Tax - rendering cleaning service mostly to non- commercial organizations, government hospitals, educational institutes - As the cleaning service has been...

9. Levy of GST - license fee granted to the Private Contractors to run parking of vehicles - demand made by the Southern Railway - The provisions of the CGST Act is crystal...

10. Claim of refund of service tax - work contract services - Section 102 of the Finance Act, 1994 - As per Section 102, the service provider is eligible for exemption of...

11. Section 43B is applicable in the case of sales tax and excise duty but same could not be in case of service tax: CIT (A) held that assessee never allowed deduction on...

12. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

13. Maintenance and repairs of Railway sidings - For the levy of Service Tax it was immaterial whether the service provider was a Government undertaking or not and the levy...

14. Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

15. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...