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Service Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Management and maintenance of parks and road side plantation and ...

Service Tax

August 1, 2015

Management and maintenance of parks and road side plantation and maintenance - levy of service tax confirmed - However, amount towards supply of different trees, for which specific rates have been mentioned, allowed to be reduced subject to verification - AT

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  1. Management, Maintenance or Repair of roads (MMR) - exemption has been extended even for the earlier period from 16.06.2005 to 26.07.2009 - HC

  2. Exemption relating to management, maintenance or repair of roads introduced by section 97(1) of the Finance Act, 2012 - AT

  3. Service tax liability - Undertaking of maintenance or repair services for self and for client do not attract tax liability under Management maintenance and repair...

  4. Management, Maintenance or Repair Services - amounts collected under the head 'backup power supply' - No service tax.

  5. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

  6. CENVAT Credit - input services - The appellants are entitled for the Cenvat Credit on the maintenance services provided by Tata Motors Ltd. in respect of maintenance...

  7. Levy of service tax on parking charges - Now, parking services - regardless of wherever it is carried on - stand excluded in entirety. - HC

  8. The work “widening and strengthening of link road with bituminous concrete” rendered by the respondents is not liable to service tax under “Maintenance or Repair Services” - AT

  9. Management, Maintenance and Repair service - Liability of service tax - the demand of Service Tax against the assessee for the cost of the goods supplied during repair...

  10. Non payment of service tax by the sob-contractor under a bonafide belief that main contractor has paid the service tax - Management, maintenance or repair service - stay...

 

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