Home Highlights June 2013 Year 2013 This

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1. Classification of services - composite mining contract - Vivisecting the composite contract and charging service tax on different components of the contract individually...

2. Valuation - Undervaluation of the service - retreading of tyres - prima facie no service tax is liable to be paid on goods sold / involved in composite contract - stay granted - AT

3. Cargo Handling Service - Composite services of shifting/transportation of materials - GTA Services - loading and unloading is ancillary to the main activity - prima...

4. Levy of penalty u/s 78 of FA - Non-payment of Service Tax - Cargo Handling Services or mining services - the Supreme Court held that the activity would appropriately be...

5. Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the...

6. Levy of service tax - works contract service - contract between the supplier of RMC i.e. appellant and buyer of RMC - manufacture of Ready Mix Concrete (RMC) - activity...

7. Broadcasting service - allotment of airtime and uplink income - prima facie the activity was taxable - AT

8. Classification of services - services of construction of the R&R Colony supplied by the Applicant - The construction of R&R colony service is not in any way in...

9. Translation service and interpretation service - whether the appellant is liable to pay service tax on translation service and interpretation service provided by them -...

10. Industrial Construction Service - Works Contract Services - benefit of abatement - The levy of service tax on CICS/CCS would be applicable only in case of pure service...

11. Levy of service tax - construction service or not - construction of Paryatak Bhavan - It is, therefore, clear from the aforesaid judgment of the Supreme Court in Larsen...

12. Nature of various activities provided in the mines of the service recipient - activities undertaken by the appellant under a composite contract will amount to providing...

13. Rate of tax - Composite supply of Works Contract or not - supply of erection, commissioning and installation of ZLD plant along with O&M services for a period of 5 years...

14. Levy of service tax - The appellate tribunal addressed various issues raised by the appellant concerning service tax demands and CENVAT credit disallowances. They found...

15. The activities of services under consideration are to be treated as an activity auxiliary to the mining, their contract being indivisible contract. Such services are not...