Home Highlights October 2013 Year 2013 This

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1. As the applicants had undertaken construction of complex service which is taxable, therefore, prima facie the applicants have not made out a case for total waiver of the...

2. Franchisee Services - Period of limitation – applicant was granted representational rights for providing service - No prima facie case for total waiver of pre-deposit of...

3. Waiver of pre-deposit of tax - Design Service - applicant has made out a case for waiver - Prima facie, demand of tax on design and development of tools would be justified - AT

4. Waiver of pre-deposit - nature of amount received - renting of immovable property services - prima facie liable for service tax - AT

5. Waiver of pre-deposit - Management, maintenance or repair service or supply of man power service - the works are in relation to maintenance work - prima facie case is...

6. Construction of city - Services rendered for providing preferential location, "club or association service", "renting of immovable property service" and "short term...

7. Construction Service - prima faice services rendered by the appellant would be taxable from 1.7.2010 only and any demand prior to that period prima facie seems to be not...

8. Commercial and industrial construction services - construction of a dam which was an integral component of a hydro Electric project - Prima facie, the petitioner is...

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

10. CENVAT Credit - construction service and housekeeping service - Nexus with manufacturing activity - Prima facie, the case is in favor of assessee - AT

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. Service tax demand – rent a cab services – export of services - secondary service which are used by the primary service provider - Prima facie case in favor of assessee...

13. Having given no reason in order in original, for classifying the services rendered by the appellant under the category of "Commercial Construction and Industrial...

14. Waiver of pre-deposit - Business Auxiliary Service - import of services - reverse charge mechanism - revenue neutrality - The refund of Service Tax so payable is not...

15. Waiver of pre-deposit - Cenvat Credit - authorised service stations - cenvat credit of service tax paid on post sale service - prima facie credit is available - AT