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Service Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Nature of activity of repair and maintenance of the equipments ...

Service Tax

February 1, 2016

Nature of activity of repair and maintenance of the equipments so that the same can be re-used without requiring replacement - The activity is not amounting to manufacture - Cenvat Credit of excise duty paid on inputs is eligible while paying service tax on inspection, Certification and engineering services etc - AAR

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  1. Classification of Services – replacement of old insulation - Maintenance or Repair Services or Erection, Commission and Installation Services - stay granted partly - AT

  2. Expenditure on current repair, maintenance and replacement on the leased Thermal power station - revenue expenditure or capital expenditure - HC

  3. Eligibility for cenvat credit - repair and maintenance of plant and machinery - any inputs used for repair and maintenance would be eligible for cenvat credit - AT

  4. CENVAT Credit - inputs “Spare Parts” and Input Services used in providing free of cost ‘Repair & Replacement Services’ during warranty period - credit allowed.

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

  6. Management, Maintenance or Repair Service versus ‘Information Technology Services - software usage agreement - annual maintenance contract - period prior to 16/05/2008 -...

  7. Valuation - Management, maintenance or repairs - The materials used for repair cannot be considered as spare parts - value of material to be included in the value of services - AT

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

  9. Valuation - maintenance and repair service - cost of consumables and spares used in providing maintenance service to be included in gross value - AT

  10. Disallowance expenditure towards replacement of machinery - Revenue OR Capital - not amounting to "current repairs" and to be not allowed as revenue expenditure - HC

 

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