Home Highlights October 2011 Year 2011 This

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1. Cargo Handling Agent / Port Service - scope of the term “authorized by the port“ - license issued to the appellant for undertaking stevedoring operations - appellants...

2. Input service or not - dredging service - case of Revenue is that the dredging service is not required by the Appellant for providing the output service and...

3. Classification of services - the job performed by the appellant is loading, unloading of goods at port, cutting of bags, spreading of zola, cleaning of jetty etc. at...

4. Transportation of cargo after its unloading from a vessel, to a place of storage within the port area held to be services ancillary to stevedoring, these services can be...

5. Refund - export of goods - Terminal handling service - the service tax paid by their CHA for providing the CHA service can not be treated as service tax paid under Port...

6. Other port services - even if the goods are allowed to be stored after landing, the lease terms does not transform the activity into one of rendering other port services - AT

7. 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...

8. Levy of service tax - Nature of activity - it cannot be stated that Respondents are providing port services under the Way Leave Agreement. Respondents are also not doing...

9. Cenvat Credit - input services or not - dredging services - nexus with the output services i.e. Port service and Cargo handling services or not -there is absolutely no...

10. 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...

11. Classification of services - Support Services of Business or Commerce or renting of immovable property - royalty / concession fee / lease charges received by the Port...

12. Refund of service tax - input services - port services - The rejection of refund claim is with respect to Service Tax paid on Port Services and not Customs House Agent...

13. 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...

14. Levy of service tax - recovering consideration from its employees for providing canteen services - scope of 'service' - service tax not levied, since the activity does...

15. Airport services - whether the term "any service provided" covers only the taxable services" or it covers any service provided by AAI or person authorized by it in the...