Home Highlights January 2014 Year 2014 This

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

2. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

3. Levy of service tax - renting of immovable property Service - charitable institution - If the petitioner felt that it was not liable to pay tax for renting of its...

4. Waiver of pre deposit - Renting of immovable property service - revenue sharing basis agreement - e applicant has made out a case for waiver. - AT

5. Renting of Immovable Property Service - non-payment of service tax - retrospective amendment - The recovery of the service tax on Renting of Immovable Property cannot be...

6. Classification of services - renting of immovable property service or Support Services of Business and Commerce - assessee has rendered composite services whereas as per...

7. The case pertains to the levy of service tax under the reverse charge mechanism (RCM) on rental payments made by a company to its directors for renting immovable...

8. CENVAT Credit - input service - amount paid to the broker / property consultant for purchasing the immovable property to be used for providing output service of renting...

9. Renting of immovable property on profit sharing basis - demand of service tax on renting including on notional interest received on the security deposit made with the...

10. Levy of service tax - Renting of Immovable Property Services - vacant land solely used for mining purposes - support services or not - Pertinently after the deletion of...

11. Liability of service tax - advance deposit received for Renting of Immovable Property Services - refundable security deposit - Such refundable amount cannot form...

12. Eligibility of claiming CENVAT credit for service tax paid on renting immovable property services. The lower authority denied the credit, considering it as a service...

13. Levy of Service Tax - Renting of Immovable Property Service - renting of quarters by the Appellant to the employees of the contractors for residential purposes - Not...

14. Renting of immovable property service - Liability of Appellant (Partnership Firm) is liable to discharge service tax on property jointly owned by parents of the...

15. Renting of Immovable Property Service - refundable deposit is not in the nature of service and hence do not represent the consideration of service tax - AT