Home Highlights August 2012 Year 2012 This

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1. Levy of service tax - affiliation fees collected by the appellant is towards rendering of service - The Tribunal noted the decision of the Karnataka High Court, which...

2. Commercial training and coaching services or business auxiliary service? - franchise fees - revenue sharing model - Career Launcher has paid Service Tax on the entire...

3. Franchise service - Nature of Receipt of course fees - Only because all the fees are provided in one Agreement does not necessarily lead to a conclusion that the...

4. Demand of service tax - Franchise service (reverse charge) - Revenue Sharing Agreement - Instead for every student enrolled in a course, Centennial College, Canada gets...

5. Validity of Show Cause Notice (SCN) - Levy of service tax - fees collected by them towards internet fee and skill development fee - educational institution - HC declined...

6. Taxability - research projects - educational programs - The case involved disputes regarding the taxability of fees for a post-graduate program and externally funded...

7. Franchise fees - payment as a franchise fee by the assessee was not only a business fee for use of support service like running and up-keeping the restaurant. - held as...

8. Valuation - Franchise services - By merely mentioning that for master licensee 33% of all the fees collected shall exclude advertising fee does not takes that amount out...

9. Refusal of registration u/s 10(23C)(vi) - Although the ld. CIT (E) has said so, it nowhere stands proved that the funds/income of the Applicant are being utilised for...

10. Demand - Franchise services - Demand of service tax upheld - Exemption in respect of computer training denied as not available in respect of franchise service

11. Classification of services - non competition fee - activity of ‘entering into non-compete agreement is nothing but a service covered by ‘support service of business and commerce’

12. Classification of services - Information Technology Software Service or Franchise Service? - licence fee paid to SAP AG, Germany, for grant of non-exclusive licence to...

13. Classification of services - Franchise Service or Business Auxiliary Service? - Race Promotion Contract - The CESTAT found that the contract did not constitute a...

14. Exemption from GST on Education services - demand of GST on affiliation fee and inspection fee - Exemption notification specifically enumerates the specific nature of...

15. Meaning and scope of the term "Services" - Definitions. - Section 2(102) of the CGST ACT, 2017 as amended - Although ‘securities’ has been excluded from the definition...