Home Highlights December 2010 Year 2010 This

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1. Supply of Tangible Goods service - rental charges/hiring charges on the water meters installed in the places where water is supplied - Prima facie case is against the...

2. Sales Tax / VAT on rental of electricity meters - petitioner collects rentals on the meters installed at the place of consumers where electricity is consumed - levy of...

3. Valuation of goods - whether the installation, erection and commissioning charges for equipment installed at customer's premises and values thereof can be added/included...

4. Services provided in respect installation of meters at the premises of electricity consumers - claim of benefit of Notification No. 45/2010-ST allowed - AT

5. The hire charges received by the assessee under the hire purchase agreement is an interest on loan and liable to tax under Interest Tax Act, 1974 - HC

6. CENVAT credit on capital goods - Vertical Storage Tanks are installed in the premises of the Customers and not in the factory premises of the manufacturer - credit...

7. CENVAT Credit - input services - hiring of male nurse for providing medical services inside the factory premises - credit allowed.

8. CENVAT Credit - Though the maintenance is for roads, street lights, drainage, etc. i.e. for facilities being provided beyond the manufacturing/ factory premises of...

9. CENVAT credit on unregistered premises - reverse charge mechanism - As the tax has been discharged on ‘reverse charge’ mechanism, the identity of provider of service is...

10. Exemption from GST - Transmission or distribution of electricity - charges for metering equipment, testing fee for meter, labour charges from customers for shifting of...