Home Highlights August 2014 Year 2014 This

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1. Classification of service - appellants had been appointed as custodian of imported edible oils under Customs Act, 1962 and had rented/leased out their storage tanks in...

2. Warehousing of imported Goods without payment of duty - The Tribunal concluded that the appellant complied with all legal provisions for the importation and warehousing...

3. Procedure in respect of discharge and clearance of Liquid Cargo in Bulk for Warehousing in bonded warehouse — all liquid cargo imports discharged through pipelines for...

4. Service Tax Demand - On "Business Support Service": The Tribunal found that the uplinking services provided to broadcasters fall within the ambit of "Business Support...

5. Demand of service tax from Cooperative Society - principle of mutuality - Consultancy service - no demand - HC

6. Levy of Anti-Dumping duty - goods have been imported and warehoused - The appellant-importers have argued that as they have warehoused the goods that have been put to...

7. Renting out of storage tanks - the respondents cannot be asked to pay service tax under the category of "Storage and Warehousing Service".

8. Demand duty - Allegation of import Portland Pozzolana Cement without payment of customs duty - No evidence for actual import of the goods - The CESTAT held that the...

9. Storage or warehouse service - whether proceed of auction of warehoused imported goods in case of importer abandoned the goods, shall be considered as service charges...

10. Exemption from Service Tax - Services by way of Renting the Warehouse to store Fruits & Vegetables - the applicant has rented the warehouse to the Lessee for storing...

11. Storage or warehouse keeper – recipient of service from foreign party i.e. PROSAFE – Being an agent of the process of production, it was not a storage or warehouse keeper. - AT

12. Mandap Keeper Services - amount charged for parking space is includible in the value of taxable services - demand of service tax with interest and penalty sustained - AT

13. Exemption from GST or not - Fumigation service provided in a warehouse of agriculture produce - The term ‘primary market’ is not defined in the GST Act. It is understood...

14. Demand of service tax - services rendered by the mandap keepers as a caterer would also be liable to service tax under the category of ‘Mandap Keeper Services'. - AT

15. Mandap Keeper - Split of the charges - hall charges and supply of food - levy of service tax - the services rendered by the mandap keepers as caterer would also be...