Home Highlights January 2014 Year 2014 This

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1. Service tax demand – rent a cab services – export of services - secondary service which are used by the primary service provider - Prima facie case in favor of assessee...

2. Rent a cab service - Applicant stationed travel desk in their hotels and respective travel desk provided Rent a cab service' to their customers - prima facie appellant...

3. Cenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - credit allowed - AT

4. Small service provider - exemption upto 10 lakhs - Renting out of immovable joint property – Exemption to each owner or jointly - prima facie each owner is eligible for...

5. Rent-a-cab services provided to corporate clients - services provided by the noticee being transportation of passenger from one point to another against specific...

6. Rent-a-cab operating services for use by an educational body imparting skill or knowledge or lesson on any subject or field, other than a commercial training or coaching...

7. Eligibility of avail ITC - Works contract services - input services - Housing society - The society itself is not works contract service provider, nor it is in the...

8. Rent-a-cab operator service - There is no person involved as a recipient of a Rent-a-Cab service to whom the buses is handed over under a rent agreement - in this fact...

9. Rent a cab services - distinction between 'renting' and 'hiring' - the appellant indulges in providing service under a rent-a-cab scheme in relation to a cab and...

10. Availment of Cenvat credit before 01.04.2011 - Outdoor catering and rent a cab service provided to employees/officers of the company - the cost of input services that...

11. Rent-a-cab service versus hire charges - The activity, prima facie, amounts to operation of rent-a-cab scheme by the appellant for the benefit of service recipient. - AT

12. Rent-a-cab operator service - providing vehicles to the clients on hire basis - There is the fundamental distinction between rent-a-cab and a pure case of hiring - the...

13. Rent-a-Cab service - appellant ut their buses at the disposal of PRTC - appellants is taxable as rent a cab service - AT

14. Rent-a-Cab Service - appellants (state transport authority) allowed their buses to be chartered for transportation of passengers on charter basis on specific routes -...

15. Construction of city - Services rendered for providing preferential location, "club or association service", "renting of immovable property service" and "short term...