Home Highlights October 2016 Year 2016 This

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1. Classification of services - Reverse charge mechanism (RCM) - Place of provision of services - Services procured from two overseas companies by the appellant, a Special...

2. Levy of service tax - applicability of Reverse Charge Mechanism - Business Auxiliary Service - he services have been provided by the foreign agents to the foreign site...

3. Levy of GST - Place of supply - Tax imposed on exhibition services received by the petitioner in non-taxable territory from the person located in non-taxable territory...

4. Levy of service tax - exhibition service provided by foreign service provider in respect of exhibition in abroad - admittedly the whole of the service was provided...

5. Service rendered to overseas person - Service Tax liability arises on overseas manufacturer but under reverse charge mechanism appellant is made liable to pay - Services...

6. Refund of service tax aid on input services - export of taxable output services - Service tax was paid on RCM basis - The subsidiaries/ branch offices provide the said...

7. Levy of service tax on advances received from customers - The Revenue alleged that the advances were taxable, but the appellant argued otherwise, citing a lack of...

8. 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...

9. Levy of GST - international transactions - goods are supplied from a place in the non-taxable territory to another place in the non-taxable territory without such goods...

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

11. Place of provision of services - Levy of Service tax on international ocean freight - There is no necessity to declare the impugned notifications as ultra vires as there...

12. Import of services - RCM - Business auxiliary services (BAS) / Business support service (BSS) - The tribunal noted that these services were performed entirely outside...

13. Levy of service tax - recovering consideration from its employees for providing canteen services - scope of 'service' - service tax not levied, since the activity does...

14. CENVAT Credit - input services used for taxable as well as exempt services - Since the service provided to the state of J&K are not liable to service tax, as Section 64...

15. Electronic refund of service tax paid on taxable services used for exports of goods - Trade Notice