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Service Tax - Highlights / Catch Notes

Home Highlights November 2014 Year 2014 This

Commercial or industrial construction service - air catering ...

Service Tax

November 27, 2014

Commercial or industrial construction service - air catering unit constructed at the airport can be considered as part of airport and excluded - stay granted - AT

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  1. Refund - SEZ unit - services consumed wholly by the appellant within SEZ within which it is situated - rent-a-cab services - outdoor catering services - refund allowed - AT

  2. Capital investment - petitioner's unit entitled to get capital investment incentive/subsidy as Category (III) Mega Industrial Unit i.e. loss making, existing and...

  3. Demand of Service Tax - Outdoor Catering Services - By merely supplying the necessary staff for running a canteen, it may not be stated that the respondent had rendered...

  4. Cenvat Credit - input services - outdoor catering service - the issue that the Cenvat Credit can be properly availed by the assessee in respect of outdoor catering...

  5. Benefit of CENVAT credit - Outdoor Catering Service - Cenvat Credit on Outdoor Catering Service is not admissible to respondent on the part of service tax borne by the worker - AT

  6. Business Support Services - the gas storage facility in industrial unit are not fitting into overall scope of infrastructural support services

  7. Nature of assessee – Industrial undertaking or not – the film production unit or Company is an industrial undertaking and therefore section 80IB of the Act can be...

  8. Benefit of the area based exemption Notification No. 50/2003-C.E. - two units in single premises - the word ‘industrial unit’ cannot be used in the sense of a factory as...

  9. CENVAT Credit - input services - air travel agency - There is no denial to the fact that the air-travel agency service, in the present case has been used for business...

  10. Import of indoor units of split air conditioners in pre-packed form from Japan – benefit of Notification no. 29/2010-Cus dated 27.02.2010 is available - AT

 

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