Home Highlights April 2016 Year 2016 This

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1. Whether Service Tax is payable on yearly installments due after 1.4.2016 in respect of spectrum assigned before 1.4.2016? - Exempted with specific conditions - The...

2. Levy of service tax on ATM interchange fees received by State Bank of Hyderabad from SBI for deploying its ATMs in the shared network, and on notional consideration for...

3. Classification of services - Information Technology Software Service or Franchise Service? - licence fee paid to SAP AG, Germany, for grant of non-exclusive licence to...

4. Disallowance u/s 40 (a) (iib) - payment of Gallonage Fee, Licence fee, Shop rental (Kist) and Surcharge on Sales Tax - the levy of Gallonage Fee with respect to the...

5. Levy of service tax - water charges paid - transfer of right to use the water by the Government to the appellant - Deemed sale - Since the agreement was for water...

6. Amendment of section 66D - service tax - transportation of goods by an aircraft or a vessel from a place outside India up to the customs station of clearance - these...

7. Demand of service tax - Valuation - TDS deposited to the Income Tax department in relation to the payment made to the Foreign Service Provider - It can be seen from...

8. Income deemed to accrue or arise in India - Fee for Technical Services (FTS)/ Fee for Included Services (FIS) - the services provided by the assessee under the marketing...

9. GST on license fee charged by the States for grant of Liquor licences to vendors

10. The assessee's income received from Indian customers as Fee for Technical Services (FTS)/Fee for Included Services (FIS) u/s 9(1)(vii) of the Act and Article 12(4) of...

11. GST is payable under reverse charge mechanism on issuance of corporate guarantee without consideration by foreign group company to Indian subsidiary for loan taken from...

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

13. Service tax refund claim allowed by Appellate Tribunal for additional service tax paid on charges recovered from customers. Appellant issued credit notes to customers...

14. Levy of service tax - The appellant is not liable to pay service tax on Export Pass fee, Import Pass fee, Permit fee, Excise Staff Salary and overtime allowances/charges...

15. Classification of services under Business Support Services or not - The Tribunal observed that the appellant merely facilitates and assist the individuals who are...