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Service Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Removal of waste and housekeeping, in our considered view, ...

Service Tax

August 3, 2013

Removal of waste and housekeeping, in our considered view, prima-facie would get covered under the ‘Cleaning Services’, as removal of waste is nothing but cleaning of that area - stay granted partly - AT

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  1. CENVAT Credit - construction service and housekeeping service - Nexus with manufacturing activity - Prima facie, the case is in favor of assessee - AT

  2. Cleaning Service - slag is removed from the factory to the slag yard for undertaking extraction of metal - prima facie it is not a cleaning activity - stay granted partly - AT

  3. Classification of services - Valuation - No Service Tax could have been levied in regard to the aforesaid services namely, horticulture, housekeeping and cleaning,...

  4. Cenvat Credit - Input Services - housekeeping services keeping he factory premises neat and clean and construction services for construction of certain office rooms in...

  5. Cleaning services for educational institutions – Prima facie the appellant has made out a case for waiver of pre-deposit - AT

  6. Taxability of Cleaning service provided to charitable school - Whether the building of ISB can be considered as a commercial building - prima facie the activity is not taxable - AT

  7. Waiver of pre deposit - Cleaning service - cleaning of township is not, prima facie, covered under the cleaning activity therefore prima facie the applicant has a...

  8. Activity Manufacture OR Not – Goods Marketable OR Not - processing of waste oil - process of dehydration, distillation, clay polishing and filtration etc. - prima facie...

  9. Valuation - Department viewed that the services provided by them was in the nature of finishing services and denied the benefit abatement - prima facie case in favor of...

  10. Exempted supply or not - supply of services to Solid waste management, Garbage Collection, Disposal, Water Supply, Cleaning of Colony - Pure Services - Chhattisgarh...

 

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