Home Highlights June 2013 Year 2013 This

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1. Classification of service - provision of service including supply of material amounting to transfer of property in goods - The Authority determined that the specific...

2. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

3. Goods and services Tax - Rates of Tax for goods and Services - Schedule wise and item wise

4. Exemption from GST - educational assessment examination (ASSET) with its variants provided by the applicant to school/educational organization - ASSET being held by the...

5. Applicable rate of service tax - The date on which the services were agreed to be provided has no relevance to determine the applicable tax rate when the service is...

6. Classification of Services - GTA Services - consignment note issued by the Applicant - actual transportation done by third party - GST is payable at the Rate of 5%...

7. Rate of tax applicable on services provided by the applicant to Maharashtra Jeevan Pradhikaran (MJP) as part of the Jal Jeevan Mission, a Government of India mission....

8. Levy of service tax - bowling alley income - scope of ‘amusement facility’ - The case involved a dispute regarding the taxability of income from a bowling alley operated...

9. Classification of services - rate of GST - project management consultancy services - t the services provided by the Appellant are neither covered under Si. No. 24(ii)...

10. The AAR determined that services provided by the applicant for maintaining micro-compost centers and processing wet waste for Greater Chennai Corporation are...

11. Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

12. Rate of service tax - There is no provision in the service tax law referring to the applicability of rates of service tax depending upon the period of the services - the...

13. Rate of tax - whether service tax was required to be paid @ 8% when services were rendered or @ 10.2% rate of service tax prevailing on the date of rendering of service...

14. The appellant provided referral services to foreign universities and received commission for the same. The Tribunal held that the services provided by the appellant fall...

15. Legal Services / Services of an Advocate - Recovery of Service Tax alongwith interest and penalty - The High Court observed that, as set out in the Notification, the...