Home Highlights April 2013 Year 2013 This

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1. GTA services - Payment of freight - liability to discharge service tax burden is on supplier of goods or purchases to goods - lower authorities to re-verify the facts...

2. GTA Service - reverse charnge - it was alleged that appellants are required to discharge service tax liability in respect of services from GTA as they were a partnership...

3. Services of cargo handling - main contractor discharged the entire service tax liability - ST can not be demanded twice from the sub-contractor - demand and penalty set aside - AT

4. ST liability & interest have been discharged, though not by the service provider but by the recipient of services - Demand of ST from service provider dropped

5. Recovery of service tax from the appellant, where the turnover reported in the balance sheet exceeded the amount reported in the belatedly filed Form ST-3 returns. The...

6. Addition u/s. 68 being unsecured loans - onus to prove - The ITAT held that, primary onus can be discharged by establishing/furnishing the proof of the identity of the...

7. Cargo Handling Service - Composite services of shifting/transportation of materials - GTA Services - loading and unloading is ancillary to the main activity - prima...

8. Survey and Map Making - liability - assessee contended that main contractor was discharging the service tax liability on the entire contract executed - matter remanded...

9. Supply or not - activity of depositing the timber / wood by the applicant in the Depot - There is no provision in the GST Act for shifting of the tax liability and...

10. Service Tax Liability - who is liable to discharge - service tax liability discharged through the agent is sufficient - AT

11. Denial of cenvat credit - GTA services - credit availed by the appellant as a recipient of GTA services discharged by their registered office and distributed to the...

12. Once the assessee has discharged the initial onus to prove that the deduction is allowable, the onus to prove that the deduction is not admissible, shifts to the tax...

13. Classification of goods - Kalva raksha sutra - the ruling do not delve on what makes a kalava and how the product is not a ‘kalava’. In as much as the issue raised...

14. Bogus sundry creditors - Assessee has provided details of the creditors, which should have been examined by both the authorities below but they did not do so for proving...

15. Valuation - Composite services - GTA Services on reverse charge basis - non-inclusion of various expenses in the taxable value - The Tribunal found that the services...