Home Highlights August 2012 Year 2012 This

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1. CBEC exempts service provided by certain association of dyeing units from whole of service tax.

2. CENVAT Credit - input services used for taxable as well as exempt services - Since the service provided to the state of J&K are not liable to service tax, as Section 64...

3. Reversal of CENVAT Credit - The formula prescribed in Rule 6(3A) also uses the word “exempted services” and is not qualified by saying exempted services as well as that...

4. Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

5. Reversal of CENVAT Credit - services provided to the service recipient located in the state of Jammu & Kashmir - As per Rule 2(e)(1), the taxable service, which is...

6. Fabrication of structures at site but exempted in Excise, no service tax under BAS

7. Levy of service tax - bowling alley income - scope of ‘amusement facility’ - The case involved a dispute regarding the taxability of income from a bowling alley operated...

8. CENVAT Credit of Service Tax paid - exempt services or not - the services rendered by the appellant in this case, insofar as the same related to the handling of export...

9. Reversal of CENVAT credit - partly exempt services - Rule 6(2) of CCR 2004 - the service per se is not exempted, but a part of the taxable value is only exempted - If...

10. Reversal of Cenvat Credit - Whether the appellant is liable to pay 5% / 6% / 7% of the value of exempted services (trading) as they failed to maintain separate accounts...

11. CENVAT Credit - exempt service or not - portion of payments (premium) received by the assessee that remains untaxed at the appropriate rate - The legislative intent of...

12. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

13. Cenvat credit of Service tax paid by the service provider is available to the service recipient under Rule 3 even if Job worker was exempt from payment of service tax - AT

14. CENVAT credit - exempt service or not - Not unnaturally, such service, unacknowledgeable in the tax jurisdiction, fails the test of utilization in rendering of further...

15. Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...