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Service Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Commercial Training and Coaching service - training in field of ...

Service Tax

November 9, 2013

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

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  1. Enabling export of Bangladesh goods to India by rail in closed containers - procedure is prescribed for movement and clearance of goods imported in containers on trains...

  2. Remuneration received from abroad for sending nurses after training on the ground that it amounts to manpower recruitment and supply service - prima facie it is an...

  3. Refund of un-utilized CENVAT credit - Export - rent paid on car park, cafeteria, terrace of the building, in-house training, CA services etc - refund allowed - AT

  4. Commercial Coaching or Training Services and Management, maintenance and repair services - training in Aircraft Maintenance Engineering - held as taxable services -...

  5. Commercial coaching or training centre services - assessee were registered under the Societies Act, 1860 - appellant is covered under the commercial coaching and...

  6. Whether, the respondent is liable to service Tax on Flying Training Institute and Aircraft Engineering Institutes under Commercial Training or Coaching Services - demand...

  7. Commercial coaching or training services in relation to road transport service - The applicants were imparting training to the drivers and conductors after recruitment...

  8. Commercial Training or Coaching Services - Maintenance and Repair services - the appellant was granted license by the DGCA under the specific Rule for training and...

  9. Recovery of export benefits given under Incentive and Reward Schemes under Chapter 3 of FTP on re-import of exported goods - before allowing clearance in cases of...

  10. Commercial training or coaching - vocational training institute - courses which is to impart procedural and practical skill based training in areas such as export...

 

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