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Service Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Classification of service - Interior Decorator s Service in ...

Service Tax

January 12, 2017

Classification of service - Interior Decorator s Service in terms of statutory definition deals more with advice, consultancy and technical assistance and not on execution of elaborate civil fabrication/construction work. - AT

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  1. Classification of services - The moment the nature of services as mentioned herein are provided without the said technical consultancy, the service comes out of the...

  2. Classification - Post construction completion and finishing services - Interior Decorator Service or Commercial or Industrial Construction Service - Extended period of...

  3. Order sanctioning refund - The term "Payment advice" to be replaced with "Payment order" from the date to be notified - Rule 92 of the Central Goods and Services Tax Rules, 2017

  4. Grant of provisional refund - The term "Payment advice" to be replaced with "Payment order" from the date to be notified - Rule 91 of the Central Goods and Services Tax Rules, 2017

  5. Cenvat Credit - Input Services - Rule 2(l) - Business support services - the term business appearing in the definition of input service cannot be given a restricted definition - AT

  6. Classification - parts/components of crushing machinery - The appellant's claim based on their buyer's advice is not supported by any material evidence - to be...

  7. Refund claim – amendment in the scope of existing services - works of drawings and blue print and interior decorator services - assessee claimed wrong deposit under...

  8. Classification of service - the transportation of the ores located at different locations within the mining area would not fall within the definition of ‘Cargo Handling services’.

  9. Cenvat credit - commission agents service would be cenvatable, as the term ‘advertisement and sale promotion’ was there in the definition of input service even during...

  10. Vocational traning or not - commercial training on interior design - Commercial Training or Coaching Services - prima facie not eligible to the exemption of...

 

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