Home Highlights April 2014 Year 2014 This

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1. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

2. 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....

3. Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

4. Job work - whether manufacturing of medicines containing alcohol amounts to manufacture and liable for service tax under business auxiliary services or not – Service...

5. Claim of exemption for manufacture of corrugated tray /pads - the product in question are product of corrugated paper and corrugated paper board and these are also used...

6. Area Bases Exemption - substantial expansion - Just because no additional machinery for manufacture of corrugated boxes was installed, it cannot be presumed that there...

7. Job work - Exemption from service tax - Process amounting to manufacture or not - bending, welding, buffing or hard anodizing - demand of service tax is untenable in law.

8. Classification of service - Management Maintenance or Repair Services or not - SCN is very vague - Out of total 16 work orders, the Appellant has rightly collected...

9. GST Rates - HSN Code - Cartons, boxes and cases of corrugated paper or paper board, fall under heading 4819 and attract 12% GST - Folding cartons, boxes and cases, of...

10. Valuation - Job Work - In the case in hand, inasmuch as the job-worked goods were sent by the appellants to another job worker for further manufacture and such...

11. Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the...

12. The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

13. 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...

14. Manufacturing activity or Job work - Whether appellant shall be liable to Service Tax as manpower provider - appellant had not provided service of manpower but had acted...

15. Levy of service tax - works contract service - contract between the supplier of RMC i.e. appellant and buyer of RMC - manufacture of Ready Mix Concrete (RMC) - activity...