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Service Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Management Consultancy Service - logistic management or access ...

Service Tax

June 4, 2019

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

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

  3. Online Database Access or retrieval Service - Computer Reservation System“ (CRS)/Globai Distribution System (GDS) - A detailed order of difference of opinion - referred...

  4. Levy of penalty on vessel operators - petitioners had not filed Export General Manifest (EGM) in respect of certain specified shipping bills - the request of the...

  5. Income taxable in India - screening and investigation services provided by the assessee to its customers in India - Royalty or Fees for Technical Services (FTS) - The...

  6. Commercial or Industrial Construction Service - services provided to Educational Society, which is non-commercial organization - the Service Tax demand cannot be...

  7. Services provided by APSRTC a State Owned organization - Service of tours of marriage parties, excursions, party meetings etc. - services of transporting of company...

  8. Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”).

  9. GST - Services provided in relation to admission or access to planetarium included within the category of Recreational, cultural and sporting services - See Sr. no....

  10. Security Agency Services - nature of services provided by the Mumbai Police to individuals or organizations in conducting various private and public events - prima facie...

 

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