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Service Tax - Highlights / Catch Notes

Home Highlights July 2012 Year 2012 This

‘Management Consultancy Service' - If he himself is managing the ...

Service Tax

July 3, 2012

‘Management Consultancy Service' - If he himself is managing the affairs of the organization, it does not fall under the ‘Management Consultancy Service'. - AT

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  1. Management consultancy service or not - actual running or managing an organization cannot be the same as providing any service in connection with the management of the...

  2. Management Consultancy Service - logistic management or access control system of the organization - the services provided will qualify under the category of Management...

  3. Classification of services - “Merger and Acquisition” is highly technical and a restrictive term and cannot be related to the managing of the affairs of the organisation...

  4. Demand of service tax - Management consultancy service - activity of running, operating and managing the entire hotel business - As both Members have a difference of...

  5. Deputing the staff to their own organization would not fall under the category of manpower recruitment and supply agency services - No service tax liability - AT

  6. Construction of a building for use as hospital by a charitable organization does not fall under the category of ‘commercial or industrial construction’ - demand of...

  7. Fixation of remuneration of liquidator - The Appellate Tribunal recognized the efforts made by the liquidator in attempting to manage the corporate debtor's affairs...

  8. Classification - Management Consultancy Service or Business Auxiliary Services - While manager actually manages the things, a consultant provides consultancy/advice as...

  9. Short payment of service tax - Event Management Service - The charges collected in the nature of rent from the customer can only be considered as expenses for providing...

  10. Attachment of immovable properties ordered by PF organization - priority over the dues - Secured creditors (Banks) or PF organization - PF organization was within its...

 

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