Home Highlights October 2011 Year 2011 This

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1. Extended period of limitation for levying service tax on Goods Transport Agency (GTA) services. The key points are: The revenue department issued a show cause notice...

2. Levy of IGST - credit card services - interest component of the Equated Monthly Instalments (EMI) of the loan granted by the respondent Bank on credit card - he services...

3. Levy of service tax or VAT/Sales tax - supply of SIM card - The supply of SIM cards is integral with provision of the taxable service and without the said SIM cards the...

4. CENVAT credit - input service - Business Auxiliary Service relating to sales commission - credit allowed - AT

5. CENVAT Credit - Input Service Distributors - credit denied by the Department on the ground that after the amendment to the definition of ‘input service’ w.e.f....

6. Service tax liability assessment - trainings exempt as commercial coaching service prior to 2010, taxable subsequently; works contract composition scheme benefit...

7. 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....

8. The Appellate Tribunal addressed the issues of service classification, service tax liability, and extended limitation period. The appellants' services did not fall under...

9. Credit Card Services - On and from 01-05-2006 credit card services was deleted from BOFS and incorporated into a distinct service - Section 65(33a) is neither intended...

10. Cenvat Credit case involving invoices issued by Merchant Exporter for services related to fulfilling Minimum Indicative Export Quota and invoices from U.P. Sugar Mills...

11. Key issues regarding invocation of time limitation for raising demand, levy of penalty, exemption from service tax for bundled services related to the game of cricket,...

12. CENVAT Credit - input services - Debit and credit card services - said service was availed when the customers had used cards for making payment - The said activity is...

13. Classification of services - intermediary services or not - Export of Service - The finding that principal-agency relationship is not essential for terming a service...

14. Extended period of limitation - Recovery of service tax - service being taxable but the liability has not been discharged by the appellant - the Department has wrongly...

15. Service tax liability on foreign bank charges and finance costs paid in foreign currency. It discusses the absence of a service provider-recipient relationship between...