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Service Tax - Advance Ruling Authority - Case Laws

Showing 1 to 20 of 45 Records

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  • 2016 (9) TMI 491

    Service tax liability - Whether the Trade Mark/ License Fee and the payment made in terms of the foreign collaboration agreement by the applicant to H&M GBC is liable to Service Tax in terms of the Finance Act, 1994 - Held that - the applicant has entered into Trademark License Agreement with M/s H & M Hennes & Muritz GBC AB, Sweden to use the trademark rights and other intangible property rights and required to pay the License Fee. All i....... + More

  • 2016 (9) TMI 331

    Availability of exemption-Notification No. 4/2013-SC dated 1st March, 2013 proper applicant from filing application of Advance ruling - private limited company public limited company Held that - the exemption under Notification No. 4/2013-SC dated 1st March, 2013 is available to public limited company as well as private limited company. The applicant, being public limited company, is a proper applicant. - Building of a single house for the custom....... + More

  • 2016 (9) TMI 291

    Taxability of services provided in relation to outbound shipment and inbound shipment freight margin - Rule 2(f), Rule 9(c), Rule 10 of Place of Provision (POP) Rules, 2012 - scope of the term Intermediary M/S Global Transportation Services Private Limited (hereinafter also referred to as applicant seeks to provide logistics solutions to its customers, comprising of number of services, which are mutually exclusive and can be provided on a standal....... + More

  • 2016 (9) TMI 145

    Taxability of club membership fee scope of the term service u/s 65(44) - is money / contribution received in form of shares and contribution is taxable as service as per the provisions of the Finance Act, 1994? - Held that - provision of service by one person (service provider) to another person (service receiver) for the purpose of Section 65B (44) of the Finance Act, 1994 read with Sections 66B, 66D and Section 66E of the Finance Act, 1994 and ....... + More

  • 2016 (9) TMI 144

    CENVAT credit input service Held that - the applicant would be entitled to the expenses meant for input services and would be entitled to the cenvat credit only in respect of the input services. Similar issue held in the case 2015 (7) TMI 825 - Advance Ruling Authority . - Eligibility of input services related to Capital goods - Applicability of decision in the case M/s Bharati Airtel Vs Commissioner of Central Excise Act, Pune-III, Bomaby High C....... + More

  • 2016 (9) TMI 143

    Taxability activity of clinical trials of the drugs of the customers situated outside India on volunteers in India Rule 3 of the Place of Provision of services (POP) Rules, 2012 - Held that - It is noticed that applicant s proposed service of Clinical Pharmacology is study carried out for generic drugs. Further, study is proposed to be undertaken using formulations in the form of tablets, capsules, gels sprinkles, syrups, sprays, inhalers etc. pr....... + More

  • 2016 (9) TMI 51

    Job-work on contract basis at the premises of manufacturer - exemption from payment of Service Tax - Notification No. 25/2012-ST dated 20.06.2012 - section 66B of the Finance Act, 1994 principal manufacturer - sub-clause 2(Z) of said notification - Notification No. 12/2012-CE (NT) dated 17.03.2012 Held that - As the principal manufacturer is availing benefit of exemption Notification No. 12/2012-CE (NT) dated 17.03.2012 (S. No. 251) on the manufa....... + More

  • 2016 (9) TMI 50

    Eligibility of exemption under Notification No. 25/2012-ST dated 20.06.2012 construction of railway sidings for private parties - service of construction, erection, commissioning or installation of original works pertaining to railways exempted vide entry 14(a) of the said notification Government railway and Non-Government railway - Section 2 (20) and (25) of the Railways Act, 1989 railway - Section 2(31) of the Railways Act, 1989 Held that - It ....... + More

  • 2016 (5) TMI 750

    Nature of activity of Payment Gateway services provided to client in USA - Whether the place of provision of payment processing service by the applicant, is outside India in terms of Rule 3 of Place of Provision of Services Rules, 2012 - Held that - applicant is providing this service to WWD US on his own account for a fee equal to the operating costs incurred by the applicant plus mark-up of 13% on such costs. Therefore it cannot be inferred tha....... + More

  • 2016 (5) TMI 515

    Scope of negative list u/s 66D(1) - educational services - Revenue Sharing agreement - Partnering Agreement to combine their mutual areas of expertise for the setting up and operation of an educational institution - the entire revenue relating to the school will be received in a joint account operated by the applicant and Choice Foundation jointly and revenue share would be drawn from this account by the applicant and Choice Foundation. - Held th....... + More

  • 2016 (5) TMI 456

    Advertising agency service on commission basis - promotion or marketing services to the Media Owners or not - Revenue submits that as far as proposed Business Model-1 is concerned, the volume discount received by the applicant for the services provided to the Media Owner is liable to Service Tax. - Two business models - Model (1) Placement of advertisement in traditional media on behalf of the advertiser - Modes (2) Buying and selling of advertis....... + More

  • 2016 (5) TMI 455

    Benefit of exemption notification no. 25/2012-ST is available or not - Activity of Testing & Commissioning, Integrated Testing & Commissioning and Trial runs of Trains under contract - Installation and commissioning of EMU and the platform - whether in the nature of erection, commissioning or installation of plant, machinery or equipment pertaining to metro - Whether in nature of original work - Held that - the General Conditions of Contr....... + More

  • 2016 (4) TMI 332

    Service tax obligation on which portion under reverse charge mechanism - While discharging foreign C & F Agent raised composite bill / invoice liability - Foreign C & F Agent would be incurring the expenses which is to be included in the valuation of goods as per Section 14 of the Customs Act, 1962 for the purpose of charging Customs duty on behalf of the applicant with respect to freight, insurance, loading, unloading and handling charge....... + More

  • 2016 (3) TMI 355

    Taxability of services - Classification - naturally bundled services or not - place of provision of services (POP Rules) - intermediary service or not - GoDaddy India Web Services Private Limited to provide support services in an integrated manner to assist GoDaddy US develop its brand in India, carry on its operations efficiently and serve customers in India - Held that - the various support services proposed to be provided by the Applicant to G....... + More

  • 2016 (2) TMI 692

    Application for advance Ruling - Revenue takes objection to the admissibility on the ground that it is not a proposed activity as covered under Section 96(D), since the company is incorporated on 18.11.2011 and has been filing the Income Tax as well as Service Tax Returns from time to time during all these years. According to the Department, therefore, this is not a proposed activity. The second objection raised by the Revenue is that there is a ....... + More

  • 2016 (1) TMI 1066

    Taxability of services - Nature of activity - transfer of right to use goods - effective control and possession of the subject System stands transferred to the Customer - services for the provision of automated, online ID and 2D bar code printing system, labeling application system, aggregation system and dispatch system in accordance with ESCIMS standard operating procedures for distilleries, breweries and wineries. - to provide for a System com....... + More

  • 2016 (1) TMI 1065

    Nature of agreement - sales agreement or service agreement - activity proposed IDEAS Oman will be selling educational books and printed manuals for onward sale to organizations in India via Creative Problem Solving India, Mumbai - applicant stresses on the wording of the proposed activity which is purely a selling activity - Held that - The clause is more than clear that the Distributor would have to bear apart from the price of the books, the sh....... + More

  • 2016 (1) TMI 1053

    Manufacturing activity or service - repair and maintenance of the equipments so that the same can be re-used without requiring replacement - The equipments repaired are generally 3-7 years old or are damaged due to transportation or due to fire / floods / rains or are not working efficiently due to any technical defect etc. - Held that - The activity of repair and maintenance proposed to be undertaken by the applicant will not amount to manufactu....... + More

  • 2016 (1) TMI 543

    Advance Rulings - Classification of service - Activities of street light maintenance - Scope of Mega Exemption Notification No. 25/2012-Service Tax - Ex-parte decision - Non-appearance of the applicant - it was noted that application seems to have been forwarded through a counsel and even the counsel has not bothered to come before us excepting on one occasion that is 5th August, 2015. - Held that - One look at the services proposed to be provide....... + More

  • 2016 (1) TMI 25

    Levy of service tax on the proposed car lease scheme (of providing vehicles to employees) under Section 66B of the Finance Act, 1994 - applicant is an employer and the applicant is providing some service to its employees by giving an option to all such employees to avail of a car. - Held that - it is making available a car for the use of the employees during the term of their employment for which it is charging only the car rent which the applica....... + More

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