Home Highlights April 2016 Year 2016 This

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1. Levy of Service tax - Composite Maintenance Contract - The entire plant was handed over by TWAD Board to Appellant for operation and completing the contract to TWAD...

2. Classification of services - Maintenance and Repair service or otherwise - no repair or maintenance service has been rendered by the assessee and whatever repair service...

3. Management, Maintenance or Repair Services - amounts collected under the head 'backup power supply' - No service tax.

4. Management, Maintenance and Repair service - Liability of service tax - the demand of Service Tax against the assessee for the cost of the goods supplied during repair...

5. Self Adjustment of excess service tax paid with the service tax liabilities for subsequent period - Service tax amount paid at higher rate for the service tax...

6. Classification of service - Management Maintenance or Repair Services or not - SCN is very vague - Out of total 16 work orders, the Appellant has rightly collected...

7. Management, Maintenance and Repair Services - activity of maintenance of documents and keeping documents as secured (safe custody) - the appellant while maintaining and...

8. Demand of service tax on Management, Maintenance or Repair Services - Export of services - Place of provisions of services - it is not disputed that the services are...

9. ST – repair & maintenance Service – sales tax / VAT paid on material – deduction allowed

10. Repair and maintenance services - In the absence of consideration for the service rendered it cannot be argued that the Appellants are liable to pay service tax on such...

11. Levy of Service Tax - reverse charge mechanism - to say that the software was available in India, with the appellant and hence the provision of service was from India...

12. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

13. Levy of Service Tax - Commercial or Industrial construction services provided to Railways - The provisions of Section 65A of Finance Act 1994 provides for classification...

14. Classification of Services - activities of restoration and painting of cylinders and affixing logo on cylinders - the appellants cannot be held to be undertaking the...

15. Cenvat Credit - credit of service tax paid on various input services for providing output services of management, Maintenance and Repair service and also Consulting...