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Service Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Exemption to Services provided by cord blood banks by way of ...

Service Tax

April 8, 2015

Exemption to Services provided by cord blood banks by way of preservation of stem cells or any other service in relation to such preservation - Retrospective or prospective - it cannot be considered as clarificatory in order to give retrospective effect - HC

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  1. Services provided by cord blood banks are also healthcare services and should be exempt from service tax - Interim Budget 2014-2015

  2. Companies (Incorporation) Seventh Amendment Rules, 2019 - forms RD-1 and RD GNL-5, substituted.

  3. Exemption from Service Tax - cosmetic or plastic surgery - There is only injection of a stem cell -like rich solution into the thinning areas of the head. This does not...

  4. Charitable activity within the scope of section 2(15) - exemption u/s 11 - activity of preservation of environment - the activities of the assessee are charitable in nature.

  5. Exemption from duty of customs - import of Lithium Ion Cell (Captive Consumption - For LED) - Emergency LED Light is fundamentally a type of LED light, albeit a...

  6. Allowability of service tax credit - Input credit relates to cell phone service availed, courier service as well as service of travel agent availed and telephone...

  7. Levy of anti-dumping duty - complete battery cell - import of various items for manufacturing of dry battery cells - Not liable to anti dumping duty - Revenue directed...

  8. Rate of VAT on cell phone battery charger - Charger is sold as composite package along with cell phone - mobile/cell phone charger is an accessory to cell phone and is...

  9. Clarification on filing of e-form RD-1 -Conversion of public company into private company and change in a Financial Year

  10. Imposing fees on certain e-forms filed with ROC, RD or MCA(HQ) under MCA-21 where at present no fee in prescribed. - Circular

 

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