Home Highlights August 2012 Year 2012 This

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1. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

2. Refund of un-utilised Cenvat credit of Service Tax - The Rule 5 read with notification is very specific and lays down how to determine the quantum of admissible refund...

3. Classification of services - Information Technology software services or not - sale of canned software with license and condition to upgrade the said software - The...

4. Demand of service tax - commercial coaching or training center service - development of personality and any personal skills - Penalty waived while confirming the...

5. Software development expenditure which was application software was revenue in nature - deduction allowed u/s 37.

6. Demand of service tax from Cooperative Society - principle of mutuality - Consultancy service - no demand - HC

7. Service tax demand – rent a cab services – export of services - secondary service which are used by the primary service provider - Prima facie case in favor of assessee...

8. Levy of Sales Tax - customised Information Technology (IT) software - The decision of the Supreme Court in Tata Consultancy Services clearly supports the contention of...

9. Levy of Service Tax - leasing of the land of Kandla Port Trust - The show cause notice was issued only for demand of interest and penalty and there is no demand of...

10. Demand of service tax on Management, Maintenance or Repair Services - Export of services - Place of provisions of services - it is not disputed that the services are...

11. Seeking refund of unutilized credit - Export - Development of Computer Software - In the present case, the availment of credit is not contested by the Revenue and the...

12. Import of software - Exemption from the customs duty and CVD - software imported is not a customized software and the same fall in the category of canned software -...

13. Refund of cenvat credit - Export of services or not - services provided from India or not - onsite work undertaken at customer’s premises - software development service...

14. Development of software and services on software - POPS Rules, 2012 - the place of provision of service is the location of the recipient of the service.

15. Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...