Home Highlights June 2013 Year 2013 This

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1. The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

2. Classification of services - composite mining contract - Vivisecting the composite contract and charging service tax on different components of the contract individually...

3. Valuation - Undervaluation of the service - retreading of tyres - prima facie no service tax is liable to be paid on goods sold / involved in composite contract - stay granted - AT

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

5. Levy of penalty u/s 78 of FA - Non-payment of Service Tax - Cargo Handling Services or mining services - the Supreme Court held that the activity would appropriately be...

6. Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the...

7. Levy of service tax - works contract service - contract between the supplier of RMC i.e. appellant and buyer of RMC - manufacture of Ready Mix Concrete (RMC) - activity...

8. Recovery of service tax u/s 73(2) of Finance Act, 1994 and section 174 of CGST Act, 2017 with interest and penalty was challenged. The issue pertained to classification...

9. Broadcasting service - allotment of airtime and uplink income - prima facie the activity was taxable - AT

10. Classification of services - services of construction of the R&R Colony supplied by the Applicant - The construction of R&R colony service is not in any way in...

11. Translation service and interpretation service - whether the appellant is liable to pay service tax on translation service and interpretation service provided by them -...

12. Industrial Construction Service - Works Contract Services - benefit of abatement - The levy of service tax on CICS/CCS would be applicable only in case of pure service...

13. Levy of service tax - construction service or not - construction of Paryatak Bhavan - It is, therefore, clear from the aforesaid judgment of the Supreme Court in Larsen...

14. Nature of various activities provided in the mines of the service recipient - activities undertaken by the appellant under a composite contract will amount to providing...

15. Rate of tax - Composite supply of Works Contract or not - supply of erection, commissioning and installation of ZLD plant along with O&M services for a period of 5 years...