Home Highlights May 2013 Year 2013 This

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1. Levy of service tax - real estate agent - collecting transfer/administrative charges - Referring to precedents, the Tribunal affirmed that charges for changes in...

2. Service tax liability on construction and sale of complexes/houses/flats, real estate agent services, reverse charge mechanism for legal charges, manpower supply, and...

3. Exemption from GST - It is clear that the applicant is only acting as a liaison agent between the health care professionals on one side and their professional...

4. Service tax refund claim allowed by Appellate Tribunal for additional service tax paid on charges recovered from customers. Appellant issued credit notes to customers...

5. Valuation - C&F agent service - inclusion of reimbursement of expenses - charges collected for activities like loading, unloading, etc are includable in the assessable...

6. CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

7. The appellant, a customs house agent (CHA), collected reimbursement charges from clients for services availed from various service providers. The department demanded...

8. Wealth Tax Liability - Whether Club can be treated as "Association of Person"? - Charging provisions under the Income Tax versus under the Wealth Tax - This argument of...

9. Service Tax valuation - reimbursement of expenses - Pure Agent - CHA services - AT

10. Services provided by Agent on behalf of AAI or airport liable to Service tax - SC

11. Fringe benefit tax on expenditure - FBT - Expenditure has been incurred for business necessity and not for providing any domestic benefit or amenity to the employee. The...

12. Fringe Benefit Tax - Since there was no employer-employee relationship between the assessee on one hand and the doctors on the other hand to whom the free samples were...

13. Person liable to pay service tax under GTA -It is not possible to hold that the appellants are paying the freight through their agents and are therefore liable to pay...

14. Classification of services under Business Support Services or not - The Tribunal observed that the appellant merely facilitates and assist the individuals who are...

15. Real estate agent service - consideration received under the heading “Administrative Charges” for allowing transfer of flat buyers right to another person - demand of...