Home Highlights July 2012 Year 2012 This

You may also like:

1. Activity of maintaining floating storage and offloading unit system and was to operate the system efficiently to receive storage and deliver correctly - not taxable as...

2. Classification of services - Merely by resorting to what they felt and what they were recovering as ‘Terminal storage charges’ would not make this Appellant also a...

3. Classification of services - pure agent services or not - supervisory charges - The applicant indubitably is pure agent of the recipient FCI. The applicant is involved...

4. Classification of service - Supply of Tangible Goods for Use Service or storage and warehousing service - Services rendered by the appellant in respect of mother vessels...

5. Storage or warehouse service - whether proceed of auction of warehoused imported goods in case of importer abandoned the goods, shall be considered as service charges...

6. Storage and warehousing Service – management of the records such as discharged cheques, vouchers, books of accounts, cannot be considered as storage and warehousing of...

7. Classification of services under C&FA or under storage and warehouse - Section 65A(2)(b) - Storage of frozen goods in cold storage is an inseparable part of assessee’s...

8. Levy of GST - Export of Supply of services or not - providing business promotion services on behalf of the foreign company, as an agent, by utilizing his medical...

9. Classification of services - Business Support Services or not - Joint venture - co-developer or agent - if strictly go through the above agreement, it is nowhere...

10. Renting out of storage tanks - the respondents cannot be asked to pay service tax under the category of "Storage and Warehousing Service".

11. Levy of service tax - Auction of abandoned imported goods by the CONCOR - ground rent/storage rendered towards the un-cleared/un-claimed cargo of the importer - The...

12. Levy of GST - Difference between ‘storage or warehousing’ service and ‘renting of storage premises’ service - The service provided by M/s. Rishi Shipping is classifiable...

13. CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

14. Nature of transaction - Service or sale - Classification of service - unlike in a warehouse, the goods (LPG) stored in the ‘bullet’ storage facility installed at the...

15. BAS - Commission paid foreign agents - foreign agent acted as an agent outside India in relation to sale of the processed tobacco - liable to service tax, the liability...