Home Highlights December 2013 Year 2013 This

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1. Service Tax on Profit sharing agreement - Demand of Service tax on account of business support services provided to BCCI-IPL – prima facie demand is not maintainable - AT

2. Benefit of N/N. 6/2006-CE - manufacturing/replicating of CD ROM were not of Educational nature or not - In the absence of any evidence on record that non-educational...

3. Service tax demand – rent a cab services – export of services - secondary service which are used by the primary service provider - Prima facie case in favor of assessee...

4. Payment of service tax by the other person on behalf of assessee (the service provider) - prima facie service tax cannot be demanded again from the assessee - AT

5. Classification of imported goods - CD Rom drive / CD-RW - CD Rom being distinguishable by its very existence in the CTH 84717090 from 84717060 - benefit of exemption not allowed.

6. Demand of service tax from Cooperative Society - principle of mutuality - Consultancy service - no demand - HC

7. Translation service and interpretation service - whether the appellant is liable to pay service tax on translation service and interpretation service provided by them -...

8. Broadcasting service - allotment of airtime and uplink income - prima facie the activity was taxable - AT

9. CENVAT Credit - Residential land line telephone services - prima facie credit is allowable - stay granted - AT

10. Construction Service - prima faice services rendered by the appellant would be taxable from 1.7.2010 only and any demand prior to that period prima facie seems to be not...

11. GTA service under reverse charge mechanism - Once the service provider discharged the service tax where the service recipient is liable to pay the service tax, demand of...

12. Valuation - Undervaluation of the service - retreading of tyres - prima facie no service tax is liable to be paid on goods sold / involved in composite contract - stay granted - AT

13. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

14. Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

15. Dutiability - no duty is chargeable on the blank CDs created during the course of manufacture of Audio CDs, Video CDs and CD Rom Software - AT