Home Highlights January 2012 Year 2012 This

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1. CENVAT Credit availed by the Appellant for providing the output service of ‘renting of immovable property’ - there is no manner of doubt that CENVAT Credit availed by...

2. CBEC extended the last date of e-filing of Service Tax Return (ST-3) for the period July-September 2012, from 15th April to 30th April, 2013.

3. Service Tax Notifications - Budget 2011 - 2012

4. Various Amendments in Service Tax - Budget 2011-2012

5. 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...

6. Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

7. Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...

8. Levy of service tax - GTA - In some of the cases the appellant transported the good by road without issuance of the consignment note, the said activity prior to June...

9. Extension of date of submission of service tax half yearly returns. - Cir. No. F. No. 137/99/2011 – Service Tax Dated: October 20, 2011

10. Levy of Service Tax - rendering cleaning service mostly to non- commercial organizations, government hospitals, educational institutes - As the cleaning service has been...

11. Exemption from service tax - renting - The petitioner being a University recognized under the provisions of the UGC Act, 1956, has to be construed as an “educational...

12. Appellants providing long duration courses not approved by AICTE were exempted from service tax liability u/s 65(105)(zzc) of Finance Act, 1994 until Finance Act, 2011...

13. Liability to pay Service Tax when the main contractor has already paid - The Tribunal cited a circular stating sub-contractors are liable to pay Service Tax separately....

14. DVAT 51 reconciliation return Qtr 1 to 3 of 2011-12 extended to 31/12/2012. - Order-Instruction

15. Extended period of limitation for levying service tax on Goods Transport Agency (GTA) services. The key points are: The revenue department issued a show cause notice...