Home Highlights April 2018 Year 2018 This

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1. Levy of GST - maintenance charges collected by Emerald Court Co-op Housing Society Ltd (CHS) from members of its society - In view of the amended Section 7 of the CGST...

2. Classification of services - GIDC is collecting charges towards the maintenance and providing common facilities such as approach roads, street lights, etc. - the charges...

3. Levy of GST - Valuation - Resident Welfare Association (RWA) collecting monthly maintenance charges - Any amounts collected periodically along with the monthly...

4. Construction of residential complex - It appeared to Revenue that the appellant is also collecting one time Preferential Location Charges, Car Parking Charges, Club...

5. Refund claim - service tax paid under protest under bonafide belief that service tax is chargeable - concept of mutuality - Co-operative Society - collecting amounts...

6. Capital gain - real owners of property/asst - 13 members of this society are the owners of the capital asset - Capital gain shall always be chargeable to tax only in the...

7. TDS u/s 194C or 194I - Short-deduction of taxes - payments towards maintenance charges - Addition u/s 201(1) / 201(1 A) - assessee-in-default’ - the common area...

8. Levy of Service tax - user development fee levied and collected by the airport operation, maintenance and development entities - As part of the Union’s economic...

9. 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 -...

10. Levy of service tax - banking and other financial services - Demat/ Depository charges collected from sub brokers - stock broker service - Transaction/ administrative...

11. Aircraft lease charges - lease charges were to include maintenance charges and AIL was under obligation to maintain and repair the aircrafts as part of the lease...

12. Levy of GST - built -up area received from each member as “Common Maintenance Fund / Deposit” - Such deposit is never to be returned to the members, but same along with...

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

14. TDS u/s 194C - Payment on account of freight expense - the statutory obligation to furnish the information regarding receipt of PAN and non-deduction of TDS is a fall...

15. Construction service - The flats sold by the land owner before the completion certificate was obtained will invite the liability of Service Tax upon the land owner....