Home Highlights March 2017 Year 2017 This

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1. Demand of service tax - Society of ex-servicemen - service of Security Agency - definition of Security Agency was changed w.e.f. 18.4.2006 referring "any person" - AT

2. Levy of Service Tax - security agency service or not - Home Guards department - scope of the term ‘person’ - Since State cannot be a person, it cannot be a “security...

3. Levy of service tax - Business run by an Individual can be termed as held as "commercial concern" - Security agency service - Held Yes

4. Commercial or Industrial Construction Service - services provided to Educational Society, which is non-commercial organization - the Service Tax demand cannot be...

5. Whether the assessee is a commercial concern or not - Business Auxiliary Service - Classification of establishment - H. P. Ex Servicemen Corporation - matter remanded...

6. Refund of service tax paid, which was not required to be paid - services provided in relation to sports stadium - commercial or industrial construction service -...

7. Levy of Service Tax - construction of compound wall/fencing - security agents services - Taking that definition of 'security agency' into section 65(105)(w) of Finance...

8. Liability of Service Tax - Security Services - in the absence of any agreement to utilize the services of an individual, assessee cannot be said to have provided...

9. Eligibility of avail ITC - Works contract services - input services - Housing society - The society itself is not works contract service provider, nor it is in the...

10. Manpower Recruitment or Supply Agency service - the assessee cannot be said to be a commercial concern engaged in providing such specified services to a client - demand...

11. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

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

13. The appellant are providing services for security of their customer's property from fire. The same would get covered under "Security Agency Services" inasmuch as the...

14. Commercial concern - the appellant in his individual capacity has provided services and was not having any commercial concern for undertaking the business in regular...

15. Levy of tax on state police - Security Agency Services - providing security to banks, individuals, security for cricket matches, IPL, World Cup, Mumbai Port Trust,...