Home Highlights April 2014 Year 2014 This

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1. Renting of immovable property service - Appellant is providing service to the film Distributors by way of renting its theatre for screening the films - It is not...

2. Business Auxiliary services - revenue sharing agreement - business of exhibiting cinematographic films across India in theatres owned by it or taken on rent - As the...

3. Levy of service tax - Renting of immovable property service - revenue sharing arrangement - lending of theatre to the film distributors/sub-distributors for depicting...

4. Annual Letting Value of the selfoccupied property at Ahmedabad - If the fair rent is less than the standard rent, then, it is the fair rent which shall be taken as...

5. Rate of GST - construction and sale of villas - From the definition of the term “apartment”; “residential apartment” “real estate project” and “promoter”, it is clear...

6. Works Contract service - activity for implementing water supply projects which included in certain cases construction of water treatment plant etc. to various...

7. Rent a cab service - Applicant stationed travel desk in their hotels and respective travel desk provided Rent a cab service' to their customers - prima facie appellant...

8. By using the word “including“ in entry 28, the Legislature did not wish to include an article which would normally be covered by the general terms “films of all kinds“...

9. Renting of immovable property Service - Bundled services - Appellant had entered into agreements with films Distributors under which the theatrical exhibition rights for...

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

11. Fraudulent transactions - once credit is Prima facie taken on finished goods in the guise of scrap, fraudulent activity clearly surfaces, Prima facie case is in the...

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

13. Correct head of income - The provisions of section 56 of the I.T.Act states that in case the property and equipment are let out and if the rent receivable are...

14. Renting of immoveable property service - The argument that as per the amended lease deed dated 29.03.2011, the building was only let out for ₹ 55,000/- per month...

15. Project is falling under "other than On-going Projects" - New project or not - The Notification No. 03/2019 makes a distinction between ‘Ongoing project’ in clause (xx)...