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Service Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Collection of service tax when activity was not liable to tax - ...

Service Tax

January 23, 2019

Collection of service tax when activity was not liable to tax - the appellant has to deposit the amount collected from its clients u/s 73A(2) and cannot use CENVAT credit for the purpose. The amount already collected in cash gets adjusted against this amount and the appellant is liable to deposit the rest.

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  1. The deposit insurance activity undertaken by the appellant, Deposit Insurance and Credit Guarantee Corporation, falls within the taxable service category of general...

  2. Erection and installation service - The activity performed by the appellant amounts to manufacture or not - fabrication of building material and erection of factory shed...

  3. Business Auxiliary Service - activity of chilling of milk - chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not...

  4. Job work - activity of processing of chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not liable to service tax - AT

  5. Waiver of pre-deposit - nature of amount received - renting of immovable property services - prima facie liable for service tax - AT

  6. Business Auxiliary Service - Job Work - Activity of powder coating and chrome plating - the processes undertaken by the appellant amounts to manufacture - not liable to...

  7. Refund of amount deposited as the Entry Tax - the petitioner was not liable to pay any Entry Tax on Carbon Black Feed Stock (CBFS) - refund allowed with 12% interest - HC

  8. Activity of loading of coal from Railway siding into Railway wagons making use of Pay Loader - Any activity incidental to freight of cargo is liable to be taxed under...

  9. The only activity is packing of salt in retail pack not the complete manufacturing of salt by the appellant - it is liable for service tax being not a manufacturing activity.

  10. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

 

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