Home Highlights December 2015 Year 2015 This

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1. Valuation of service tax - inclusion of TDS paid u/s 195 - The Tribunal held that TDS paid under the Income Tax Act cannot be included in the gross value for the purpose...

2. Valuation under service tax - inclusion of TDS (withholding tax) where burden born by the recipient (payer) in the gross value - Amount of TDS is required to be...

3. Demand of service tax - Valuation - TDS deposited to the Income Tax department in relation to the payment made to the Foreign Service Provider - It can be seen from...

4. Recovery of short paid service tax - Construction of Complex Service - adjustment of the excess service tax paid - Service Tax when introduced followed the receipt based...

5. Interpretation of statute - term ‘gross turnover’ as contained in the Composition Scheme 2006 - Composition Scheme for Gem and Stones, 2006 - the assessee was rightly...

6. Valuation - inclusion of the turnover of liquor sold in the petitioner's hotel while computing taxable turnover - the petitioner is not required to include the turnover...

7. Demand of service tax - Valuation - Inclusion of TDS portion of the royalty paid to the foreign company - On the plain reading of Section 67 with Rule 7 of Service Tax...

8. Inclusion of CST turnover into the VAT turnover - TNVAT Act, 2006 - the overlap between the CST Act, 1956 and the TNVAT Act, 2006 and the Rules made thereunder are only...

9. Wrongful availment of CENVAT Credit or not - inclusive of service tax contract - appellant shall be entitled to take Cenvat Credit on the amount of service tax paid by...

10. Valuation - inclusion of discount in assessable value - Either the Assessing Officer could have added on the discount to the returned turnover or taxed the estimated...

11. Non-payment of Service tax - gross fee collected for Commercial Coaching and Training Services - the assessee is not entitled to deductions on account of sale of books,...

12. Effect of negative regime on Construction of Complex Services - tri-partite agreement - providing free of cost flats to all the existing members of the Society in lieu...

13. Valuation - inclusion of passenger service fee and airport taxes collected from passengers in the assessable value for computation of service tax - as per the exemption...

14. Applicability of section 43B on payment of service tax - Non-inclusion of service tax in gross receipts – AT

15. Excise duty & Sales Tax to be excluded from turnover for computing deduction u/s 80HHE - AT