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Service Tax - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Construction services – nature of receipt - advance or loan - ...

Service Tax

October 28, 2013

Construction services – nature of receipt - advance or loan - the appellant’s, have made out a prima facie case for waiver of the pre-deposit of amounts involved - AT

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  1. Refund claim of unutilized credit - clearances made to advance authorization holders - eemed export versus physical export - prima facie refund to be allowed - AT

  2. Receipt for goodwill - prima facie it is chargeable to service tax under the taxable services, ‘Intellectual Property Services’ - AT

  3. Nature of services - Manpower Supply Agency Service or employer employee relationship to constitute salary - prima facie assessee is liable to pay service tax - AT

  4. Security Agency Services - nature of services provided by the Mumbai Police to individuals or organizations in conducting various private and public events - prima facie...

  5. Waiver of pre-deposit - nature of amount received - renting of immovable property services - prima facie liable for service tax - AT

  6. 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...

  7. Export of Insurance Auxiliary Services - receipt of re-insurance brokerage commission - brokerage received from overseas re-insurers - appellant does not have a prima...

  8. Collection of fees - nature of amount collected from students for placement scheme / employment - prima facie not taxable as Manpower Recruitment Services - AT

  9. Commercial Training and Coaching service - training in field of Export-Import, Merchandising and Retail Management - prima facie this activity is Vocational in nature -...

  10. Broadcasting Service – CENVAT credit input services - service tax paid towards telecast fee - assesse had made out a good prima facie case on merit - stay granted - AT

 

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