Home Highlights May 2014 Year 2014 This

You may also like:

1. Cleaning services for educational institutions – Prima facie the appellant has made out a case for waiver of pre-deposit - AT

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

3. Waiver of pre-deposit - Cenvat Credit - authorised service stations - cenvat credit of service tax paid on post sale service - prima facie credit is available - AT

4. Franchisee Services - Period of limitation – applicant was granted representational rights for providing service - No prima facie case for total waiver of pre-deposit of...

5. Waiver of pre-deposit of tax - Design Service - applicant has made out a case for waiver - Prima facie, demand of tax on design and development of tools would be justified - AT

6. Waiver of pre-deposit - nature of amount received - renting of immovable property services - prima facie liable for service tax - AT

7. Waiver of pre-deposit - classification of services provided by Overseas Logistics Service Providers (OLSPs) to accomplish the overseas part of the clearing and...

8. Waiver of pre-deposit - Management, maintenance or repair service or supply of man power service - the works are in relation to maintenance work - prima facie case is...

9. Waiver of pre deposit - Advertisement Agency - the service seems to be more appropriately covered under the scope of Sale of Space or Time for Advertisement Service -...

10. Construction services – nature of receipt - advance or loan - the appellant’s, have made out a prima facie case for waiver of the pre-deposit of amounts involved - AT

11. Waiver of pre deposit - CENVAT Credit - consulting engineer service - Credit taken on strength of debit notes - Appellants have a prima facie made out a good case for...

12. Waiver of pre deposit - when there were two views before the tribunal and on a legal point, then, a prima facie case was made out and for waiver of pre-deposit. - HC

13. Requirement of pre-deposit - The appellant has not made the pre-deposit and has filed an application seeking waiver because of financial constraints and for the reason...

14. Application for waiver of pre-deposit amount under Section 129E of the Customs Act, 1962 - The appellant has not made the pre-deposit. In view of the aforesaid...

15. Waiver of pre-deposit - Manufacturing and captive consumption of 'Compound' in the manufacturing of ‘Finished Chewing Tobacco' which was exempt from duty - prima facie...