Home Highlights January 2014 Year 2014 This

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1. Non-payment of Service tax - gross fee collected for Commercial Coaching and Training Services - the assessee is not entitled to deductions on account of sale of books,...

2. Manpower recruitment and supply agency services - campus placement fees from the willing students enrolled by ICFAI - placement facilitation provided by educational...

3. Levy of GST - supply of service or not - pure agent services - payment made to American Academy of Professional Coders (AAPC) as examination fee for students on behalf...

4. TDS u/s 194J OR 194C - carriage fee/ Channel Placement fee paid - No stretch of imagination, considering the nature of transaction, the argument of the appellant that...

5. Taxable services or not - activity of collecting/ exam fee - the applicant satisfies all the conditions of the pure agent as narrated in the Rule 33 of the CGST Rules,...

6. Pure agent - The appellant acted as an agent of the Bestinet in collecting the fees of US$ 30 which was paid on periodical basis to M/s. Bestinet. The invoices raised by...

7. Commercial training and coaching services or business auxiliary service? - franchise fees - revenue sharing model - Career Launcher has paid Service Tax on the entire...

8. Three employment-linked incentive schemes to be implemented as part of Prime Minister's package. First scheme provides one-month wage to new workforce entrants across...

9. Classification of services - Fee from parks - Market fee-daily - Market fee-weekly - Fees for bays in bus stand (bus stand entrance fee collection) - Bus -stand...

10. Liability to collect TCS - activities of collecting toll fees as entrusted by the assessee was not a contract within the meaning of section 206C and will not attract...

11. Where it was found that amount paid by parents of students admitted to assessee’s educational institution was not corpus donation amount, but it was collected only by...

12. Exemption u/s 10(23C)(vi) - collection of fees for placement and training - whether constitute an educational activity - if in accordance with Act of 2007, exemption to...

13. Liability of tax - hostel facility to its students including food - hostel fees collected from outside students staying at the hostel for study purpose at a rate of...

14. Taxable supply or not - Entry fee collected from the visitors/ devotees/ pilgrim by the applicant - Service provided i.e darshan/visit of Temple Hall - The Authority for...

15. Grant of registration u/s 12AB & 80G Denied - receipts from parents of children - The factual aspects clearly demonstrate that the payments made by parents are in the...