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Service Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Business auxiliary services - Pasteurisation of milk - prima ...

Service Tax

January 8, 2014

Business auxiliary services - Pasteurisation of milk - prima facie process of pasteurisation is a manufacturing activity not liable to service tax - AT

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  1. Management, maintenance and repair services or Business Auxiliary Service - Processing of fly ash for cement factory - prima facie case is in favor of assessee - AT

  2. Deduction u/s.80IB - manufacture - standardisation and pasteurization of milk - the issue relating to pasteurization of raw milk amounts to manufacture or not stands...

  3. Business Auxiliary Service - activity of chilling of milk - chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not...

  4. Business auxiliary service - chilling facilities - chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not liable to...

  5. Providing smart card based driving licence and paper based learning licence on behalf of Government of Maharashtra - Business Auxiliary Service / Business Support...

  6. Job Work - chilling of milk does not amount to the activity of processing or manufacture falling under Business Auxiliary Service- AT

  7. Business Auxiliary Service - services rendered to sugar factory in relation to harvesting and transportation services of sugarcane - prima facie case is against the assessee - AT

  8. Waiver of pre-deposit - Business Auxiliary Service - import of services - reverse charge mechanism - revenue neutrality - The refund of Service Tax so payable is not...

  9. Secondment of employees - reimbursement of salary - Manpower Recruitment or Supply Agency Service - Business Auxiliary Service - prima facie case is in favor of assessee - AT

  10. Sharing of manpower between group companies - reimbursement of the expenditure - Levy of service tax - Such an activity does not, prima facie, come under the purview of...

 

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