Home Highlights February 2014 Year 2014 This

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1. Rejection of Refund claim - Whether the service provided by the appellant to GSPHCL is service provided to a governmental authority? - The GSPHCL is a 100% owned by...

2. Classification of service - Franchise Service or not - one stop painting solution to the customers - When there is a specific clause in the agreement which bars the home...

3. Classification of services - exempt services or not - pure services or not - services provided to the Government entities - supply of manpower services to various...

4. Exemption from service tax - question of law or fact - Providing various taxable services like Cleaning Services, Manpower Recruitment, or Supply Agency Services etc.,...

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

6. CENVAT credit - input service - services of disposal of effluents arising during the course of manufacture - CENVAT credit of service tax paid on the activity of waste...

7. Scope of supply - supply of goods or supply of services - printing text books, Lottery tickets, stationery items for State Government - All the activities as mentioned...

8. Demand of service tax - Valuation - TDS deposited to the Income Tax department in relation to the payment made to the Foreign Service Provider - It can be seen from...

9. CENVAT Credit - invoice has been issued by the service provider much later than 14 days - cenvat credit cannot be disallowed in the hands of the service recipient by...

10. Section 43B is applicable in the case of sales tax and excise duty but same could not be in case of service tax: CIT (A) held that assessee never allowed deduction on...

11. Valuation - The cost of free supply of goods provided by the service recipients to the service provider is neither an amount “charged” by the service provider nor can it...

12. CENVAT Credit - credit on retained amount - Rule 4(7) of CCR 2004 - The credit of full service tax paid by the service provider in respect of services provided would be...

13. Liability of service recipient to pay (reimburse) service tax to the server provider - SC

14. Levy of penalty u/s 78 of FA - Non-payment of Service Tax - Cargo Handling Services or mining services - the Supreme Court held that the activity would appropriately be...

15. Levy of GST - amount recovered from employee on account of third party canteen services provided by Company - obligation under Section 46 of the Factories Act - As the...