Home Highlights November 2015 Year 2015 This

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1. Intellectual Property Rights Service - Reverse Charge Mechanism - payment made to Fosters Australia towards permanent transfer of Fosters trademark and brand under the...

2. Franchisee Services - Period of limitation – applicant was granted representational rights for providing service - No prima facie case for total waiver of pre-deposit of...

3. Service tax on lease of aircraft - Operating Lease Agreement - transfer or right to use the aircraft - deemed sale - prima facie case in favour of assessee - AT

4. Levy of service tax on intellectual property rights (IPR) services, particularly the transfer of goodwill. It clarifies that goodwill is distinct from trademarks and is...

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

6. 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...

7. Transfer of CENVAT Credit - closure of Delhi unit & merger with its Baddi unit - Rule 10 of CCR - prima-facie with respect to claim of the appellant or request for...

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

9. CENVAT Credit - Residential land line telephone services - prima facie credit is allowable - stay granted - AT

10. Import of IPR services - reverse charge - only such intellectual property rights which are covered under Indian law in force alone are chargeable to service tax under...

11. Classification of services - IPR service or franchise service? - manufacture and sale of various formulations (fast moving consumer goods) - The arrangement is clearly a...

12. Levy of GST on Transfer Fee - Assignment of leasehold rights on land - The activity of assignment is in the nature of agreeing to transfer one’s leasehold rights. It...

13. Only those IPRs procured under Indian laws are to be covered under IPR services and those IPRs not covered by the Indian Laws would not be covered under taxable under...

14. Money Laundering - Validity of framing of charges - dealing in skin and organs of prohibited animals - proceeds of crime - scheduled offence - The High court emphasizes...

15. Amendment of section 66E - Service Tax - New Declared service - Assignment by the Government of the right to use the radio-frequency spectrum and subsequent transfers...