Home Highlights July 2012 Year 2012 This

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1. Classification of services - Renting of Immovable Property Service - revenue sharing agreement - Agreement to run, conduct and operate the three hotels together - a...

2. Valuation of the taxable service - inclusion of value of free supply - construction of commercial or industrial complex - The value of goods and materials supplied free...

3. The value of goods and materials supplied free of cost by a service recipient to the provider of the taxable construction service, being neither monetary or non-monetary...

4. Levy of Service Tax - Transportation of Goods through Pipelines / Conduit Services - the transportation of crude oil has been undertaken by the appellant assessee in the...

5. Liability of service recipient to pay (reimburse) service tax to the server provider - SC

6. CENVAT Credit - invoice has been issued by the service provider much later than 14 days - cenvat credit cannot be disallowed in the hands of the service recipient by...

7. Refund claim by the recipient of services - in absence of dispute regarding the classification of service by the service provider who has discharged the service tax...

8. Place of supply of services. - In order to examine whether Section 13(3)(b) of the IGST Act is applicable, it is necessary to identify the service provider and the...

9. CENVAT credit - Refund claim - input services - man power recruitment service and security service - Section 68 (2) is a special mechanism for shifting part liability to...

10. Liability of service tax on lease - there vests a legal right in the service provider to recover the amount of service tax from the recipient of the service, even if...

11. Valuation - As per Section 67 of Finance Act, 1994 only that value which is charged by the service provider to the service recipient shall be considered the gross value....

12. Demand of service tax on partners services to partnership firm - separate identity - mutuality of services - there cannot be a service provider – service recipient...

13. Revenue sharing agreement - renting of immovable property service - There is no provision of any service to any other person and there is no service recipient or service...

14. Whether the service tax attributed to TDS deducted by the service tax recipient is refundable to the service provider? - Held No - TDS even if deductible by the service...

15. Cenvat Credit - It is neither possible nor practical for any service recipient to verify the fact of payment of service tax by the service provider. Remedy of the...