Home Highlights November 2013 Year 2013 This

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1. Works contract - Valuation - no levy of service tax on the value of goods used in tyre retreading as distinctly shown by appellant in its invoices - AT

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

3. CENVAT Credit - Residential land line telephone services - prima facie credit is allowable - stay granted - AT

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

5. 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...

6. Payment of service tax by the other person on behalf of assessee (the service provider) - prima facie service tax cannot be demanded again from the assessee - AT

7. Service Tax on Profit sharing agreement - Demand of Service tax on account of business support services provided to BCCI-IPL – prima facie demand is not maintainable - AT

8. Levy of service tax on charges collected on dishonoring of cheques - Service being intangible, arguments are raised based on Rule 5 of Service Tax (Determination of...

9. Valuation (Service Tax) - Goods and materials sold by service provider to recipient of service - Retreading of tyres on job work basis - not entitled to the benefit of...

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

11. Valuation - Retreading of tyres - in the case of retreading of tyres where the invoices are showing deemed sale of certain percentage of material the benefit of...

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

13. 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

14. Receipt for goodwill - prima facie it is chargeable to service tax under the taxable services, ‘Intellectual Property Services’ - AT

15. Nature of services - Manpower Supply Agency Service or employer employee relationship to constitute salary - prima facie assessee is liable to pay service tax - AT