Home Highlights October 2014 Year 2014 This

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1. Rent-a-Cab Service provided to SEZ unit - benefit of Notification 4/2004-ST dated 31/03/2004 - There is no dispute that the appellant herein rendered service of tour...

2. Benefit of Notification No. 39/97 – Rent-a-cab operator service – The appellants are giving only cabs – thus the appellants are not covered under the scope of tour...

3. Classification of services - Tour Operator service or not - rate of tax - local transportation services along-with services like sightseeing, tour guide, elephant ride...

4. 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...

5. Exemption from GST - rent-a-cab service - transportation of passengers excluding tourism, conducted tour, charter or hire of NON Air Conditioned Buses under a contract...

6. CENVAT credit of service tax paid under 'Rent a Cab' service on account of engaging cabs for transport of children of staff members from resident to school and back -...

7. Rent-a-cab service - transportation services - transportation of papers/answer sheets, examiners – petitioner cannot escape tax liability on the ground that the hiring...

8. Invocation of section 80 - non-payment of service tax under the bonafide belief that Service Tax is not applicable to them as they were providing services of rent-a-cab...

9. CENVAT Credit - various input services related to employees - club and association services - rent cab service - travel agent service - tour operator service - Since...

10. 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...

11. Service of Tour Operator' & 'Rent-a-cab operator' - assessee was providing buses to L.G. Electronics for dropping the staff of L.G. Electronics and was receiving the...

12. Whether the activity of transportation services, that is carrying employees of companies from specific points to the factory/establishment and back can be categorized...

13. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

14. Levy of Service Tax - Renting of Immovable Property Service - renting of quarters by the Appellant to the employees of the contractors for residential purposes - Not...

15. Classification of services - ‘Ancillary Services’ provided to various passenger/ tourist on behalf of main tour operators - The Applicant does not charge for the...