Home Highlights December 2011 Year 2011 This

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1. The appellant contested the service tax demand on trade discounts and incentives received from Tata Motors Limited for promoting or marketing vehicles. The Tribunal held...

2. CENVAT Credit - input service - free warranty services - The service is provided free of cost by the dealers during the warranty period but the appellant makes payment...

3. When the appellants sold the cars and recovered the amount including the dealers’ margin the intention was to sale the car not to provide free after sales service, Free...

4. Levy of Service Tax on free after sale service - Service Tax cannot be charged on free after sale services.... - AT

5. CENVAT Credit - input services - The free service sale services of the vehicle provided during warranty period is an input service for the manufacturer - credit allowed

6. The appellant, a vehicle dealer, purchases vehicles from manufacturers like Maruti Suzuki and Renault, and subsequently sells them to customers. The discount/incentive...

7. Demand for service tax on commission received on vehicle sales, sales promotion, and incentives under 'Business Auxiliary Services' set aside as show cause notice failed...

8. The circular clarifies the availability of input tax credit on demo vehicles used by authorized dealers for providing trial runs and demonstrating features to potential...

9. Disllowance of CENVAT Credit - Rule 6(5) of CCR provides that the provisions of Rule 6(1), (2) and (3) are not applicable, where input service received is used both for...

10. Levy of service tax on ATM interchange fees received by State Bank of Hyderabad from SBI for deploying its ATMs in the shared network, and on notional consideration for...

11. Classification of services under Business Support Services or not - The Tribunal observed that the appellant merely facilitates and assist the individuals who are...

12. This trade circular clarifies the availability of input tax credit (ITC) on demo vehicles used by authorized dealers for motor vehicles. The key points are: ITC is...

13. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

14. Demand of service tax - Authorization dealer service - three service provided to the Retail customers - the value of services is included in the dealers margin and no...

15. Service tax liability on sale of imported tally software was disputed. Appellant was a distributor marketing and installing the software on behalf of the seller holding...