Home Highlights December 2015 Year 2015 This

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1. BAS - booking of luggage on behalf of the bus owners - Since the bus owners are clients of the appellant, on whose behalf booking of luggage was made, the same should...

2. Classification of supply - Job work - supply of goods or supply of services - activity of Bus Body Building on the chassis - it is evident that the activity undertaken...

3. Nature of activity - manufacture or service - The activity of the appellant of strapping the wire rod mill products of their client in the factory of the client with the...

4. Business Auxiliary Service - providing Short Message Peer to Peer (SMPP) - the SMS which is being sent to the client's subscriber is only on behalf of the client and...

5. Levy of service tax - Mailing list compilation and Mailing services - It is seen that the appellants are not compiling any list or providing list of names addresses etc....

6. Management, Maintenance and Repair Services - activity of maintenance of documents and keeping documents as secured (safe custody) - the appellant while maintaining and...

7. Levy of Assam VAT - Nature of activity - sale or service or both - denting and painting job on a vehicle - levy of VAT on paints by treating the nature of works as works...

8. CENVAT credit - paints which were used for job work activities - cost of paints have been separately shown in the invoices and not recovered from the manufacture -...

9. Levy of GST - services provided by the applicant to NMMT under the Agreement, by way of supplying, operating and maintaining air-conditioned electrically operated buses...

10. Advance received in the nature of imprest money in the fiduciary capacity for overseas client - amount of professional advances received by the assessee accepting money...

11. The Scorpio remain Scorpio and the Bus remains the Bus after bullet proofing and therefore, it cannot be said that the activity of bullet proofing amounts to manufacture

12. Laying of paver blocks at JNPT - appellant is undertaking the assigned job on behalf of their clients through contractors - activity does not fall under the business...

13. CBEC Clarifies activity of processing for or on behalf of client, in relation to agriculture - BAS category

14. Manufacture - there is no purchase order for such glazed panels by the clients in the present case - the indivisible works contract talks about installation of glazed...

15. Stay application - applicant had undertaken the activity for railway line at railway siding - siding is a part of railway - Railways are not covered under the...