Home Highlights August 2013 Year 2013 This

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1. Import of services - manpower recruitment supply agency service - Unless the critical requirements of clause (k) of Section 65(105) are fulfilled, the element of...

2. Valuation - Supply of tangible goods service - Supply of piped natural gas - inclusion of charges collected for supply of pipes and measuring equipment to its customers...

3. Classification of taxable services u/s 65A - Supply of Tangible Goods service u/s Section 65(105)(zzzzj) versus Mining of Mineral, Oil or Gas service' u/s Section...

4. Manpower recruitment or supply agency service - reverse charge - An employer-employee relationship exists between the agency and the individual and not between the...

5. Classification of services - appellants were performing certain tasks in the factory of TATA mainly in processing of coffee beans - The service rendered by the...

6. Classification of services - skilled employees were required to function under supervision of the appellant and as per the work allocated by these service recipients -...

7. Refund claim - duty paid under protest on direction of audit - definition of manpower supply u/s 65(105)(k) is not applicable to the appellant as he has not supplied the...

8. Levy of service tax on freight charges - GTA Services - Appellant being manufacturer - No consignment note was issued by any of the transporters - delivery of the goods...

9. Service tax on works contracts and the taxability of the value of goods used in such contracts. It clarifies that service tax can only be levied on the service...

10. Classification of service - Re-rubberisation of old, worn out rubberised rollers - Since Business Auxiliary Service comes first under Clause 65(105) (zzb), service is...

11. Service tax on Works Contract - Section 65(105)(zzzza) - Whether works contract service is chargeable to service tax, prior to 1.6.2007 - matter referred to 5 member bench - AT

12. Classification of Service - Travel by Air services u/s 65 (105) (zzzo) or Supply of Tangible Goods u/s 65 (105) – W when an aircraft was given on charter to other...

13. Clubbing of clearances - rules of classification - Providing C & F service and GTA service - two separate contracts - when one and the same person is providing service...

14. Services received from outside India - POPOS Rules - RCM - when such services are provided by agencies outside India these cannot be provided within India and it is for...

15. Manpower supply service or IT service - classifiation - what was provided was actually ‘manpower supply service’, even though the assessee claimed it under ‘information...