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Service Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Liability to service tax - chit transactions - scope of ...

Service Tax

April 3, 2018

Liability to service tax - chit transactions - scope of definition of the service prior to 01-06-2007 - The amendment made in 2015 cannot be said to be clarificatory and there can be no retrospective operation given to such amendment. - HC

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  1. Liability of service tax - Chit transaction - The legislature felt the need for inclusion of the transactions within the fold of service and hence amended the Finance...

  2. Amends Abatement Notification no. 26/2012 ST dated 20-6-2012 - Removes the entry related to Chits in the definition part - Notification

  3. Refund of service tax paid - Chit Fund Foreman Service - refund claimed as no service tax was chargeable - There has been a delay of more than two years - refund cannot be allowed.

  4. Demand of service tax - they are liable to pay the Service Tax on the amount collected by them as an advance prior to introduction of Service Tax liability on said services - AT

  5. Liability to deduct TDS u/a 194A - the amount disbursed by a chit fund company to the members from the contribution cannot be treated as interest - AT

  6. Date of effectiveness of service - services of erection of transmission tower at site - this service was not covered under the definition of Erection, Commissioning or...

  7. Composite works contract in respect of railways - claim of exemption from service tax - in any case there can be no tax liability on such contracts prior to 1.6.2007 - AT

  8. Nature of activity of "chit fund business" - cash management / fund management - the petitioner is not liable to pay service tax before 14.05.2015 - petition allowed.

  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. Business auxiliary service - Merely because somebody evaded sales-tax, it would not mean that the transaction would not be a sale, even if, it satisfied the definition of sale - AT

 

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