Home Highlights June 2016 Year 2016 This

You may also like:

1. Levy of service tax - Advertisement Agency Service or not - In the instant case, the Appellant has not performed conceptualization, visualization and designing of the...

2. 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...

3. Exemption from Service Tax - Advertisement Agency Service - Selling of Space - The Tribunal held that the appellant's activities did not constitute 'Advertising Agency'...

4. CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

5. CENVAT Credit - input services - Advertisement and broadcasting agency service - appellant had availed both the services and has also borne the incidence of Service Tax...

6. Exemption from GST - pure services or not - Project Development Service provided by the applicant to the recipient under the Contract from District Urban Development...

7. Imposition of penalty - non-payment of service tax - It is true that ignorance of law is no excuse, but at the same time non-payment has to be with an intention to evade...

8. Advertising agency services - the appellant has taken the plea that those payments are made in lieu of renting the property to both the advertising agency companies to...

9. Valuation - C&F Agency services - reimbursement of the expenditure - demand restricted to normal period - penalty waived - AT

10. CONSEQUENCES OF NON-PAYMENT & DELAYED PAYMENT OF SERVICE TAX - Article

11. Waiver of pre deposit - Advertisement Agency - the service seems to be more appropriately covered under the scope of Sale of Space or Time for Advertisement Service -...

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

13. Penalty on tax liability discharged under RCM on legal services - The issue of levy of service tax on legal services is undisputedly a question of law pending...

14. Imposition of penalty - Demand of service tax - Had the investigation not conducted the said short payment of service tax would not have been detected - demand and...

15. Imposition of penalties - Security Agency Service - Once the appellant has shown the duty liability in their Books of Accounts which clearly means that there was no...