Home Highlights November 2015 Year 2015 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. Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

3. Rejection of “cum tax” claim - Demand of service tax on the basis of TDS statement - There seems no reason to deny benefit of cum tax value in view of the fact that...

4. Service tax liability assessed on various services provided/received by the appellant. Regarding director sitting fees, demand upheld along with interest, no penalty...

5. Service tax liability assessment - trainings exempt as commercial coaching service prior to 2010, taxable subsequently; works contract composition scheme benefit...

6. Classification of services - The services rendered by the appellant in charter hire of helicopters to various corporates for offshore operations is classifiable under...

7. 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...

8. Demand of service tax - No reason why any documents could not have been obtained from their client to show that the value received by them is actually cum duty value -...

9. Key issues regarding invocation of time limitation for raising demand, levy of penalty, exemption from service tax for bundled services related to the game of cricket,...

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. The appellants, service providers of Mall Maintenance and Repair (MMR) services, were subjected to service tax demand on the reimbursements received towards expenses...

12. Adjustment of the amount of service tax - No value of service or service tax had been realised by the appellant from the customers - appellant was entitled to adjust the...

13. Double taxation - services have been provided by two persons jointly - one partner has discharge the service tax - demand of service tax from another partners also -...

14. Reversal of CENVAT Credit - common input services - the value of taxable services cannot include the value of the material/goods used in rendering the taxable services....

15. 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...