Home Highlights June 2013 Year 2013 This

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1. CENVAT Credit - inputs - maintenance charge - availability of suitable industrial plot is an essential requirement for the manufacture of the goods of the appellant -...

2. Banking and Other Financial Services - dormant account charges - By levying “dormant account charges’ such account holders are not getting any additional services or...

3. Classification of services - Reverse charge mechanism (RCM) - Place of provision of services - Services procured from two overseas companies by the appellant, a Special...

4. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

5. TDS u/s 194C or 194I - default u/s. 201(1) - short deduction of TDS - Payment of common area maintenance charges (CAM charges) - the payments made towards CAM charges...

6. Management Consultant Service - nature of receipt - the contention of the appellant that these are not consideration/charges received for the services rendered is not...

7. Applicability of GST - Benefit of exemption - Supply of Services by Residents’ Welfare Association (RWA) - The case involved an appeal by a Residents' Welfare...

8. Levy of GST - maintenance charges collected by Emerald Court Co-op Housing Society Ltd (CHS) from members of its society - In view of the amended Section 7 of the CGST...

9. Classification of services - rate of GST - Other Charges collected from its customers in respect of the sale of residential apartments - it is clear that charges in...

10. Classification of services - intermediary services or not - Export of Service - The finding that principal-agency relationship is not essential for terming a service...

11. Classification of services - Maintenance and Repair service or otherwise - no repair or maintenance service has been rendered by the assessee and whatever repair service...

12. Provision of additional services to the purchaser of Cars - collection of RTO registration charges, Smart Card Fees, Vehicle Registration Fees and other extra charges -...

13. Refund claim - service tax paid under protest under bonafide belief that service tax is chargeable - concept of mutuality - Co-operative Society - collecting amounts...

14. Repairs and maintenance service - Composite service or not - In any annual maintenance contract, the spare parts etc., which have been used in the course of maintenance...

15. Levy of Service Tax - reverse charge mechanism - to say that the software was available in India, with the appellant and hence the provision of service was from India...