Home Highlights February 2015 Year 2015 This

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1. Classification of services - if the services have been provided along with material and the value of material supplied cannot be vivisected, in that circumstance, the...

2. Levy of Service Tax - Commercial or Industrial construction services provided to Railways - The provisions of Section 65A of Finance Act 1994 provides for classification...

3. Classification of services - Maintenance and Repair service or otherwise - no repair or maintenance service has been rendered by the assessee and whatever repair service...

4. Management, Maintenance or Repair Services - amounts collected under the head 'backup power supply' - No service tax.

5. The applicant's services related to a naval vessel do not qualify as "Maintenance, repair or overhaul services" (MRO services) under Entry 25(ib) of Notification No....

6. Demand of service tax on Management, Maintenance or Repair Services - Export of services - Place of provisions of services - it is not disputed that the services are...

7. Classification of service - Management Maintenance or Repair Services or not - SCN is very vague - Out of total 16 work orders, the Appellant has rightly collected...

8. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

9. Levy of Service tax - Composite Maintenance Contract - The entire plant was handed over by TWAD Board to Appellant for operation and completing the contract to TWAD...

10. Service tax liability - Undertaking of maintenance or repair services for self and for client do not attract tax liability under Management maintenance and repair...

11. Services provided by Agent on behalf of AAI or airport liable to Service tax - SC

12. Cenvat Credit - credit of service tax paid on various input services for providing output services of management, Maintenance and Repair service and also Consulting...

13. Repair and maintenance services - In the absence of consideration for the service rendered it cannot be argued that the Appellants are liable to pay service tax on such...

14. Valuation - maintenance and repair service - cost of consumables and spares used in providing maintenance service to be included in gross value - AT

15. Valuation - Maintenance and repair service - demand in respect of 70% of the total value of ‘maintenance and repair service’ on which VAT has been paid - stay granted - AT