Home Highlights July 2014 Year 2014 This

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1. Reimbursements of service tax from the recipient of services - since the contract terms was inclusive of rates and taxes, even though service tax has been levied after...

2. Claim of refund of service tax - work contract services - Section 102 of the Finance Act, 1994 - As per Section 102, the service provider is eligible for exemption of...

3. Liability of Service Tax – direct service tax liability or not due to reverse charge on recipient of services – Appellant was not distributor of mutual fund or agent...

4. CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

5. Claim of Reimbursement of the service tax from the recipient of services i.e BSNL - BSNL (i.e service recipient) directed to make reimbursement of service tax to the...

6. Liability of service tax on lease - there vests a legal right in the service provider to recover the amount of service tax from the recipient of the service, even if...

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

8. Classification of services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure...

9. Demand of Interest on 50% of the service tax - when the service provider (appellant) has paid entire 50% of the amount towards service tax and the service Recipient also...

10. Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

11. The taxpayer, an IT/support services provider, received reimbursements from its associated enterprises (AEs) for the cost of providing such services. The tax authorities...

12. GTA service under reverse charge mechanism - Once the service provider discharged the service tax where the service recipient is liable to pay the service tax, demand of...

13. Service Tax valuation - reimbursement of expenses - Pure Agent - CHA services - AT

14. Liability of service recipient to pay (reimburse) service tax to the server provider - SC

15. 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....