Home Highlights November 2011 Year 2011 This

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1. Determination of the taxable value for payment of service tax on reverse charge basis by the service recipient in respect of Goods Transport Agency (GTA) Services. The...

2. Mandap Keeper - Split of the charges - hall charges and supply of food - levy of service tax - the services rendered by the mandap keepers as caterer would also be...

3. Supply of services for right to use of car parking space is a separate supply and not to be construed as a composite supply of construction of residential apartment...

4. Valuation - Mandap Keeper Services - inclusion of various amounts collected i.e. generator charges, electricity, cleaning and maintenance in the assessable value -...

5. Valuation - Cable Operator’s Services - Appellant cannot exclude the amounts received for maintenance charges from taxable value in view the Sub-Rule 1 of Rule 5 of...

6. Mandap Keeper Service - functions and activity of giving hotel rooms while organising functions in hotels is entirely different from Mandap Keeper Service - appellant...

7. Valuation of the taxable service - inclusion of value of free supply - construction of commercial or industrial complex - The value of goods and materials supplied free...

8. Mandap Keeper Services - the hotel rooms hired by the persons at the time of hiring the mandap/garden area to conduct marriage etc. - room charges for letting out the...

9. Car parking facility has been held to constitute input service in relation to the business of mandap keeper service - AT

10. Valuation - Composite services - GTA Services on reverse charge basis - non-inclusion of various expenses in the taxable value - The Tribunal found that the services...

11. Valuation - Service tax short paid by not including gross amount charged for services rendered. Gross amount charged defined in Section 67 does not expand meaning to...

12. Liquidated damages arising from breach of contract or forfeiture of amounts like salary or bond money do not constitute consideration for a declared service u/s 66E(e)....

13. Recovery of service tax u/s 73(2) of Finance Act, 1994 and section 174 of CGST Act, 2017 with interest and penalty was challenged. The issue pertained to classification...

14. Taxable value - construction services of the apartments - the value of land or undivided share of land is deemed to be one-third of the total amount charged for the...

15. The High Court held that the value of free diesel supplied by the service recipient to the Goods Transport Agency (GTA) service provider cannot be included in the...