New Service Tax Cases

1

Service Tax - 2008 - TMI - 3947 - HIGH COURT PUNJAB & HARYANA

Services of consignment agents - held that services of commission agent are included in the definition of 'business auxiliary service' from 1-7-2003 and mere procuring or having orders for the principal by an agent on payment of commission basis would not amount to providing services as "clearing and forwarding agent" - engage in any of the activities connected with clearing and forwarding operations directly or indirectly - no substantial question of law arises - appeal is dismissed

2

Service Tax - 2008 - TMI - 3946 - HIGH COURT RAJASTHAN

Who is liable in case of Import of services - Disputed period is before 1.1.05 - Tribunal has rightly found that at the time when the tax was paid, the liability could not be fastened on the recipient of the services, the liability was ordered to be fastened on reciepient only since 1.1.2005. Thus, we do not find any error, or substantial question of law involved - appeal is, therefore, dismissed