Home Highlights June 2014 Year 2014 This

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1. Levy of GST on services provided by Head Office to its Branch Offices/Units - it is adequately evident that the impugned activities of providing facilitation services to...

2. The assessee, a pharmaceutical company, claimed deduction u/s 80-IE for its units located in Sikkim. The Assessing Officer (AO) allocated the Research and Development...

3. Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

4. CENVAT Credit - input service - free warranty services - The service is provided free of cost by the dealers during the warranty period but the appellant makes payment...

5. Levy of service tax - franchisee service - From the terms of agreement, appellant is not given any representational right to its distributors to sale or manufacture...

6. CBEC exempts service provided by certain association of dyeing units from whole of service tax.

7. Levy of service tax - tour operator service - It is the hotel that has provided the service of short-term accommodation to the customers, and the appellant has merely...

8. Service tax liability on sale of imported tally software was disputed. Appellant was a distributor marketing and installing the software on behalf of the seller holding...

9. Appellant established eligibility for input tax credit on various services utilized in manufacturing final products. Tribunal held that when jurisdictional authorities...

10. Area Based Exemption - new products which were manufactured/added by the appellant after the cut-off date i.e. 31.03.2010 - The appellant had not set up a new Unit and...

11. Refund claim rejected by adjudicating authority on grounds that services provided by appellant to SOLCIL did not qualify for exemption under Notification No. 25/2012-ST...

12. Export - Place of Provision of services - undertaking the activities in relation to the accounting and management reporting services, the data in the incorporeal form is...

13. Refund of service tax aid on input services - export of taxable output services - Service tax was paid on RCM basis - The subsidiaries/ branch offices provide the said...

14. The appellant imported parts, components, and accessories at a concessional rate of customs duty under Notification No. 50/2017-Cus dated 30.06.2017, Entry No. 512, for...

15. CENVAT Credit - input services - services used for activities related to its corporate social responsibility [CSR] - there could be services which are used by the...