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Service Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Prima facie tax is payable on storage and warehousing from ...


Prima facie tax applies to storage and warehousing services from refineries to storage tanks, including connecting pipelines.

January 16, 2014

Case Laws     Service Tax     AT

Prima facie tax is payable on storage and warehousing from refineries to storage tanks and connecting pipeline to storage tank of SPIC comply - AT

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  1. Renting out of storage tanks - the respondents cannot be asked to pay service tax under the category of "Storage and Warehousing Service".

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  3. Storage or warehouse service - whether proceed of auction of warehoused imported goods in case of importer abandoned the goods, shall be considered as service charges...

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  6. Classification of service - Supply of Tangible Goods for Use Service or storage and warehousing service - Services rendered by the appellant in respect of mother vessels...

  7. Cenvat Credit - inputs used in construction of storage tank [temperature controlling facility] (Chapter 73.09 or 84.19) - prima facie, they are eligible for cenvat credit - AT

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  9. Storage and Warehousing Service - They have only leased out the tanks for a certain period of time for a consideration. This in itself will not constitute warehousing...

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

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

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

  13. 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...

  14. Storage and warehousing Service – management of the records such as discharged cheques, vouchers, books of accounts, cannot be considered as storage and warehousing of...

  15. Service tax liability for auctioning of abandoned cargo – Excess amount earned on auction of cargo shown in income – amount cannot be taxed under storage and...

 

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