Home Highlights September 2012 Year 2012 This

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1. Classification of services - to be classified under GTA services or under mining services? - deployment of loaders, excavators, dozers for removal of overburden, waste...

2. 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...

3. Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

4. CENVAT Credit - transportation charges paid to GSPL - trading activity(output service) - the service of transportation of gas from the supplier of gas namely GSPC to the...

5. Disllowance of CENVAT Credit - Rule 6(5) of CCR provides that the provisions of Rule 6(1), (2) and (3) are not applicable, where input service received is used both for...

6. Input tax Credit - Coal is a raw material for manufacturing of cement or not - in the present case, the coal used in the process of manufacture of cement is indeed an...

7. Levy of service tax - GTA - In some of the cases the appellant transported the good by road without issuance of the consignment note, the said activity prior to June...

8. Liability of Service Tax on GTA service - Reverse Charge - Appellant being agent / intermediatory - SECL was the consignor and buyers of the coal were consignees and...

9. Classification of services under Business Support Services or not - The Tribunal observed that the appellant merely facilitates and assist the individuals who are...

10. Classification of services - Even for the period w.e.f. 01/07/2012, the activity of transportation of coal from the coal face to the railway siding will continue to...

11. Adjustment of excess payment of service tax - Sub-rule (3) of Rule 6 of the Service Tax Rules, 1994 have been amended providing for adjustment of excess payment against...

12. Adjustment of Advance tax paid (service portion) - Apportionment of advance received towards supply of goods and supply of services - Rule 6(4A) and 6(4B) of the Service...

13. Reversal of cenvat credit - Rule 6(3A) is applicable only in such cases where one particular activity either service as a whole or sale of goods as whole is involved...

14. Levy of service tax on management, maintenance or repair service prior to 1.6.2007 - activity are in the nature of works contract - it cannot be said that the activity...

15. Classification of services - management and business consultant service - The tribunal held that the activity of disbursal of wages to the unskilled rural labours as a...