Home Highlights May 2013 Year 2013 This

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1. 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...

2. 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...

3. 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...

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

5. Service tax liability - Undertaking of maintenance or repair services for self and for client do not attract tax liability under Management maintenance and repair...

6. 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...

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

8. Business Auxiliary Service - target incentives not liable to service tax - AT

9. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

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

11. Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...

12. Demand of serviced tax under business auxiliary service - Promotion or marketing of service provided by the client versus broadcasting service - pre-deposit of the...

13. Manpower Recruitment or Supply Agency Service or Business Auxiliary Service classification discussed. Extended period of limitation rightly invoked as certain agreements...

14. Valuation - Maintenance and repair service - demand in respect of 70% of the total value of ‘maintenance and repair service’ on which VAT has been paid - stay granted - AT

15. Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...