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Service Tax - Highlights / Catch Notes

Home Highlights August 2011 Year 2011 This

Facility of providing mobile telephone towers for various ...

Service Tax

August 4, 2011

Facility of providing mobile telephone towers for various service providers is Right to use liable for VAT not Service Tax, State to recover from cent. Govt.

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  1. Facility of providing mobile telephone towers for various service providers is Right to use liable for VAT not Service Tax, State to recover from cent. Govt.. – HC

  2. Business Support Service - Interconnection, infrastructure and space facility to Basic Telephone Service Providers - demand of service tax on infrastructure charges,...

  3. Cenvat Credit of service tax on catering, pick up service and mobile telephone services - in relation to manufacturing activity - found as eligible input services -...

  4. CENVAT credit for cellular telephone service - Meaning and scope of the term capital goods - (i) antenna, (ii) tower and parts thereof and (iii) green shelter (same as PFB) - AT

  5. CENVAT credit - transportation of diesel to the telephone towers of the clients - the said services are an essential input service for rendering the output service of...

  6. Providing various e-Filing facility to Taxpayers for smooth GST Compliance

  7. Valuation - inclusion of reimbursement of expenses - The amount collected as imprest from the customers is towards various expenditure incurred during the provision of...

  8. Levy of VAT Tax on sharing of the mobile towers - sharing of passive infrastructure - the activity being subjected to VAT does not prima facie arise - HC

  9. Cenvat Credit on Accessories used in erection of mobile towers on behalf of M/s Tata Teleservices Ltd. - prima facie credit is not allowable - No stay - pre-deposit ordered - AT

  10. CENVAT Credit - telephone/ mobile services - There is no dispute that telephone is installed in the factory of the appellant and the same is used by the staff for the...

 

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