Home Highlights October 2014 Year 2014 This

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1. Pandal or Shamiana contractor service - appellant’s activity of providing lights and light fittings in connection with decoration of such place are correctly...

2. CENVAT credit - input services - Pandal Shamiana - the appellant is entitled to avail cenvat credit on the services of Pandal Shaminana used for Vishwkarma Pooja - the...

3. Pandal or Shamiana Contractor’s services. - claim of the appellant for classifying their activity under the head “Erection, Commissioning or Installation Services” is...

4. Movable or Immovable property? - Temporary Structure (i.e. hall or pandal or shamiana or any other place) built up with Iron/Steel Pillars tight up with Nuts and Bolts...

5. Pandal or Shamiana services - the said ceremony called “Gur-ta-Gaddi Tercentenary Celebration” was an event of great religious significance - during the period the...

6. Pandal or Shamiana services - Nature of premises has no relevance on tax liability - Lighting up of Government buildings and temples cannot be excluded from the scope of...

7. Levy of service tax - liability on activity of sub-contractor when main contractor has discharged the service tax liability - the appellant / sub-contractor is liable to...

8. The payment of service tax made by main contractor on the activity conducted by the appellant (sub-contractor) is considered as discharge of service tax liability by the...

9. If tax liability is discharged by the main contractor as per the applicable legal provisions, it cannot be said that the main contractor is acting as an gent to...

10. Payment to contractors and sub-contractors - TDS u/s 194C - vital requirement of relationship of a contractor and sub-contractor between the assessee and the...

11. Classification of services - original contract work - services provided by (sub-contractors) to the main contractor pertaining to the irrigation, construction and...

12. Supply of pure services as a Sub-contractor to another contractor of the SMC - Architectural Consultancy Service provided by the applicant to Surat Municipal Corporation...

13. Levy of service tax - activity of arranging or facilitating recruitment of student in India - services naturally bundled in the ordinary course of business or not - As a...

14. Classification of services - sub-contract - NHAI has executed an agreement with a Contractor for the development of a four-lane highway - the activity to be undertaken...

15. Extended period of limitation - works contract service - A sub-contractor would be liable to pay Service Tax even if the main contractor has discharged Service Tax...