Home Highlights August 2014 Year 2014 This

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1. Extended period of limitation - it is found that appellant were under the bonafide belief that no service tax was payable on the brokerage received by them for providing...

2. Classification - Post construction completion and finishing services - Interior Decorator Service or Commercial or Industrial Construction Service - Extended period of...

3. Invocation of extended period of limitation - activity of direct selling agent on commission basis - The non-payment of service tax was purely a bona fide unawarenss...

4. 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...

5. 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...

6. Extended period of limitation - bonafide belief - The appellants have not been able to show any ground by which they could claim that they entertained a bonafide belief...

7. Service tax liability on construction and sale of complexes/houses/flats, real estate agent services, reverse charge mechanism for legal charges, manpower supply, and...

8. Extended period of limitation - Classification of services - Right to use of car parking space or not - the Appellant has made out a case on limitation ground as the...

9. Extended period of limitation - Photography Service - bona fide belief is the belief of a reasonable person operating in an appropriate environment and is not some sort...

10. Extended period of limitation - intent to evade payment of duty - Suppression - The reason for such bona fide belief stands corroborated from the fact that the service...

11. C&F agent services - amount received from the service recipient as reimbursement for the maintenance of generators, electricity, AMC and insurance apart from the...

12. The appellant's services cannot be classified as "Business Auxiliary Service" under the Export of Service Rules, 2005, and hence are not exempt from service tax. The...

13. Demand of service tax - providing security services to other group companies - No profit motive - Bonafide belief is not blind belief but has to be based on reasonable...

14. Extended period of limitation - Demand of Service Tax - It appears that non-payment of service tax could be on account of the belief that no service tax was payable in...

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