Home Highlights January 2014 Year 2014 This

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1. Valuation - Construction of Residential Complex Service - inclusion of amount collected by the appellant as Interest Free Maintenance Security in assessable value -...

2. The appellant challenged the levy of service tax on Road Cutting Charges, Land Application Processing Charges, and Street Light Charges. The Tribunal held that Road...

3. Demand of service tax from Cooperative Society - principle of mutuality - Consultancy service - no demand - HC

4. Levy of Service Tax - leasing of the land of Kandla Port Trust - The show cause notice was issued only for demand of interest and penalty and there is no demand of...

5. Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

6. Tribunal held that cost of facilities provided by service recipient to Central Industrial Security Force for rendering security services, such as barrack accommodation,...

7. Demand of differential tax - There are force in the contention of the appellant that part of the service tax being demanded by the Department on RCM basis cannot be...

8. Demand of service tax - commercial coaching or training center service - development of personality and any personal skills - Penalty waived while confirming the...

9. Levy of Service Tax - liquidated damages received - The demand of service tax on late payment surcharge meter renting charges and supervision charges are set aside. The...

10. Once the service provider has paid the tax under reverse charge mechanism, service tax cannot be demanded from the appellant - demand of service with penalty set aside - AT

11. CESTAT, an Appellate Tribunal, considered the levy of service tax on air and ocean freight charges collected before and after 01.07.2012. The issue was whether these...

12. Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

13. Levy of Service Tax - Manpower Services - The total outflow of labour charges has been divided into two parts. One part pertains to the labour charges paid to...

14. Extended period of limitation - Demand based on Form 26AS (TDS Statement) - The Notice in this case was issued on 08.09.2021, demanding service tax for the period...

15. Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...