Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Services of renting of machinery or equipment for production or ...

Service Tax

April 19, 2016

Services of renting of machinery or equipment for production or manufacture, which is an activity relating to conduct of main business are not covered under Business Support Service - AT

View Source

 


 

You may also like:

  1. 100% EOU - CENVAT credit - the appellants are entitled to CENVAT credit of service tax paid on rent of Mumbai premises as the said premises is directly related to the...

  2. Clandestine removal - SCN cannot held to be related to the manufacturing/ production activity as the same is based solely on the slips recovered from the third party.

  3. Services which are supporting in nature to the main business, like services relating to customer relationship telemarketing, office infrastructure, etc. are covered...

  4. Continuity of Business activity – Allowability of Expenses – entire manufacturing business sold to related concern - This means that the business was closed immediately - AT

  5. Disallowance of depreciation - No production of manufacture activity – depreciation had to be allowed though assessee had discontinued its business - AT

  6. Exemption from service tax - Job work - printing of PVC film/ sheets - Manufacturing activity vs Processing of goods - It is to be seen that the activity of production...

  7. Levy of service tax - Business Support Service - the activity of the appellant falls under renting of immovable property in respect of land/ plant, land fixed plant. In...

  8. Classification of service - Sub-broker to the main stock broker - Once the appellant is out of purview of section 65 (101), its activity was rightly covered by the...

  9. Import of restricted goods or not - capital goods - It is clear from the definition of capital goods that any plant, machinery, equipment or accessories required for...

  10. Business Auxiliary Services - Job Work - when the activity undertaken by the appellant amounts to manufacture, the demand raised alleging that the said activity is a...

 

Quick Updates:Latest Updates