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Service Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Provision of corporate guarantee clearly falls outside banking ...

Service Tax

November 30, 2013

Provision of corporate guarantee clearly falls outside banking or financial services. however it would be falling under “Business Support Services“ (BBS) - stay denied - AT

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  1. Personal guarantee furnished to bank for facilitating loan - Tribunal erred in holding that the payments of commission to the Directors fell within the exclusionary limb...

  2. Banking and Other Financial Services” (BOFS) - providing corporate guarantee for a consideration / commission - demand of service tax set aside.

  3. The deposit insurance activity undertaken by the appellant, Deposit Insurance and Credit Guarantee Corporation, falls within the taxable service category of general...

  4. Service to self - activity of the appellant in transporting the gas is a service to self and therefore falls outside the ambit of the taxable service - stay granted - AT

  5. Commercial or industrial construction service - construction of colleges, Government hospitals or open university - they are non-commercial or non-industrial in...

  6. RCM - payment of guarantee fee towards receipt of Bank Guarantees - These are not the guarantees provided by a corporation for it’s subsidiaries but are pure bank...

  7. CENVAT credit on stockbroker's service - there is clear nexus between the stockbroker's service and the manufacture of the goods - service clearly fell within the ambit...

  8. Franchise service – educational purposes - 'collaboration fees' was nothing but the 'franchise fees' and it clearly fell in the net of service tax - HC

  9. Corporate/bank guarantee recharge - nature of receipt - India U.K. DTAA - this payment does not fall within the expression of interest and in view of Clause 3 of Article...

  10. TDS u/s 194J OR 194C - running x-ray and sonography services in all four MCH centre - the activity clearly falls within the definition of ‘work’ as stated in section 194C - AT

 

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