Home Highlights November 2015 Year 2015 This

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1. GTA service or Cargo Handling Service - transportation of iron ore - Rate is including of loading and unloading from wagon - prima facie it is not cargo handling service - AT

2. Declared Service or not - appellant had collected an amount towards compensation/penalty from the buyers of coal on the short lifted/un-lifted quantity of coal;...

3. Cargo Handling Service - Composite services of shifting/transportation of materials - GTA Services - loading and unloading is ancillary to the main activity - prima...

4. Providing helicopters to the State Governments for transportation of their personnel - supply to tangible goods service or transportation of passenger by air service -...

5. Cargo Handling or (GTA) service - In any transportation, loading and unloading is incidental and, therefore, the predominant and essential nature of service is...

6. Classification of goods - Cargo Trolley used to carry Cargo from one place to another, towable in nature and has solid tyre designed for transportation of baggage and...

7. If the bill amount indicates cargo handling service separately and transportation separately on actuals basis, then the Service Tax liability can be levied on cargo...

8. Levy of service tax on charges collected on dishonoring of cheques - Service being intangible, arguments are raised based on Rule 5 of Service Tax (Determination of...

9. Renting of immovable property - lease agreement - levy of service tax on amounts collected by way of premium and rental - developing certain town - prima facie lease...

10. Collection of fees - nature of amount collected from students for placement scheme / employment - prima facie not taxable as Manpower Recruitment Services - AT

11. Supply or not - levy of GST - sub-leasing of land - collection of LAD Fund alongwith rent - amount collected towards Local Area Development Fund (LAD Fund ), which is...

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

13. Fraudulent transactions - once credit is Prima facie taken on finished goods in the guise of scrap, fraudulent activity clearly surfaces, Prima facie case is in the...

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

15. Levy of GST - recoveries made from the employees towards providing canteen facility and towards providing bus transportation facility - the applicant is not liable to...