Home Highlights February 2015 Year 2015 This

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1. Service tax demand – rent a cab services – export of services - secondary service which are used by the primary service provider - Prima facie case in favor of assessee...

2. Service Tax - valuation - reimbursable expenditure - payment of statutory fees on behalf of their clients and the same is recovered separately as shown in the invoices -...

3. CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

4. Service of repair and maintenance - According to the department, the appellant have received these services from the offshore service providers - Prima facie case is...

5. Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

6. Translation service and interpretation service - whether the appellant is liable to pay service tax on translation service and interpretation service provided by them -...

7. Once a service is subjected to service tax, the same service cannot be taxed again, as it would amount to double taxation, which is impermissible. In this case, even...

8. Demand of Interest on 50% of the service tax - when the service provider (appellant) has paid entire 50% of the amount towards service tax and the service Recipient also...

9. Cenvat Credit on input services - non payment or delayed payment of service tax by the service provider - Appellants are not expected to/required to know the actual...

10. Utilization of Cenvat Credit for payment of service tax paid under Reverse charge mechanism - import of services - prima facie case is against the assessee - stay...

11. Liability of service recipient to pay (reimburse) service tax to the server provider - SC

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

13. Service tax liability cannot be imposed twice on the same transaction. The appellant, as a service recipient, was required to pay 75% of the service tax under the...

14. Refund claim of cenvat credit of service tax paid under reverse charge - The appellant s claim is that by virtue of Section 68 (2), since liability to pay partial...

15. Broadcasting service - allotment of airtime and uplink income - prima facie the activity was taxable - AT