Home Highlights August 2012 Year 2012 This

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1. Computer Data Processing comes under Information Technology Service and is excluded from the scope of Business Auxiliary Service - AT

2. Classification of imported goods - Computer with CPU, ICB, Mouse & Monitor - Portable automatic data processing machine have weight not more than 10 kgs(CTH 847130) or a...

3. Service tax on sale of statistical data (statistical service subscription) - transaction of sale of data - it is a transaction of pure sale of data and thus no service...

4. Online Information and Data base Access & Retrieval service - Import of services - The appellant can only access its own data and the data and information on the...

5. Royalty receipts - subscription to cloud base service - The services are provided online via data centre located outside India. The Cloud services merely facilitate the...

6. Classification of supply - bundled service or not - right to use of car/two wheeler vehicle parking space along with the sale of under constructed apartments - it is...

7. Income accrued in India - Taxability of revenue from sale of software - Royalty - The Cloud services merely facilitate the flow of user data from the front end users...

8. Export Data Processing and Monitoring System (EDPMS) - Issuance of Electronic Bank Realisation Certificate (eBRC) - FEMA

9. Classification – Personal Digital Assistant (Data Processing Machine) - Heading 84713090 is more appropriate than Heading 84798999 - AT

10. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

11. Nature of activity - sale or service - The appellant procured COA/stickers/labels under a Microsoft OEM Customer License Agreement, affixing them to Thin Clients...

12. Classification of service - Activity of providing digitized, abstracted and indexed data out of raw data received from third parties - Online Database Access and...

13. Levy of service tax - Import of services - Palace of Provision Services (PPS) - Reverse Charge - For making available that data to the Appellant, it is being done from...

14. OIDAR Service or not - setting up the network for transfer of data not provided by them - they are neither involved in generation of data or information nor involved in...

15. Recovery of Service Tax - Business auxiliary services - sale and purchase of cargo space - The Appellate Tribunal found that the appellant's activities of buying and...