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Service Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

IPR service - Transfer of rights - Since we have found a prima ...

Service Tax

November 25, 2015

IPR service - Transfer of rights - Since we have found a prima facie case on the ground that the transfer in this case cannot be considered as a temporary one, stay granted - AT

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  2. Service tax demand – rent a cab services – export of services - secondary service which are used by the primary service provider - Prima facie case in favor of assessee...

  3. Broadcasting Service – CENVAT credit input services - service tax paid towards telecast fee - assesse had made out a good prima facie case on merit - stay granted - AT

  4. CENVAT Credit - Residential land line telephone services - prima facie credit is allowable - stay granted - AT

  5. Import of services - in the absence of clear classification of service, appellant has made out a prima facie case - stay granted - AT

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  7. Utilization of Cenvat Credit for payment of service tax paid under Reverse charge mechanism - import of services - prima facie case is against the assessee - stay...

  8. Club or Association Services - holiday and leisure service - collection of room rental from non-members - Interest of installment sales – prima facie case against the...

  9. Waiver of pre-deposit - Intellectual property right - Water Front Royalty - prima facie not taxable - stay granted - AT

  10. Business Auxiliary Service - Agreement for playing matches for Royal Challengers Bangalore in IPL - prima facie case is in favor of assessee - stay granted - AT

 

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