Home Highlights July 2014 Year 2014 This

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1. Health and Fitness services - activity of aerobics and yoga classes - meditation course and yoga classes would fall under Health and Fitness services - Demand invoking...

2. Exemption from GST - services supplied by the applicant by way of educating and training physical, mental and spiritual practices of Yoga - The training or coaching of...

3. Classification of services - supply of space for advertisement in print media - As the appellant is selling space and also providing design or art work, the activity...

4. Extended period of limitation - Suppression of facts or not - Donation received in respect of yoga camp / residential Yoga camp - Donation is related to Education or...

5. Recovery of Service Tax - Business auxiliary services - sale and purchase of cargo space - The Appellate Tribunal found that the appellant's activities of buying and...

6. Health and fitness services - There is a very clear distinction between fitness centres or unisex saloons, which provide different types of services to the customers....

7. Activities of conducting aerobics and yoga classes - Undoubtedly the appellant is a charitable institution and are establishment and they would fall under the category...

8. Exemption from service tax - question of law or fact - Providing various taxable services like Cleaning Services, Manpower Recruitment, or Supply Agency Services etc.,...

9. Exemption from CGST/SGST - Healthcare services provided to business entity - composite supply or not - supply of Occupation Health Checkup Service by the hospital i.e....

10. Withholding tax u/s 195 - foreign remittances - payment of examination fee collected from the students - The expression ‘teaching in or by educational institution’...

11. Nature of activity - sale or service - The appellant procured COA/stickers/labels under a Microsoft OEM Customer License Agreement, affixing them to Thin Clients...

12. Cenvat credit - entitlement - Whether the Commission Agent Services would be classifiable as Business Auxiliary Service as per Department or Sales Promotion service as...

13. Exemption form GST - health care services or not - supply of services by treatment of patients suffering from substance use disorder (SUD) as out-patient alongwith...

14. Levy of penalty u/s 78 of FA - Non-payment of Service Tax - Cargo Handling Services or mining services - the Supreme Court held that the activity would appropriately be...

15. Valuation - includibility - marketing margin - any services or activity prior to actual sale of gas has no two persons identifiable as service provider and service...