Home Highlights May 2012 Year 2012 This

You may also like:

1. Service Tax on ‘Short Term Accommodation Service and Restaurant Service’ – CBEC clarified various issues

2. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

3. Levy of Anti-Dumping Duty - scope of domestic industry - non-injurious price - determination in terms of Indian Rupees (INR) - If due to the change in exchange rate,...

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

5. Meaning and scope of supply under GST (Part 1) - Since CGST, SGST or IGST will be levied on supply of goods or services, it is important to understand this term first

6. The assessee, incorporated under Canadian laws, rendered pre-clinical laboratory services to Indian customers in the pharmaceutical, medical device, and biotechnology...

7. Recovery of short paid service tax - Construction of Complex Service - adjustment of the excess service tax paid - Service Tax when introduced followed the receipt based...

8. Deduction of service tax from the amount payment (consideration) as per the contract terms - scope of the terms of agreement - the parties did not envisage deduction in...

9. Classification of services - Place of supply - export of services or not - the applicant extends vessel related services to their customers when the vessel enters the...

10. Levy of service tax - recovering consideration from its employees for providing canteen services - scope of 'service' - service tax not levied, since the activity does...

11. Key issues regarding invocation of time limitation for raising demand, levy of penalty, exemption from service tax for bundled services related to the game of cricket,...

12. GTA service under reverse charge mechanism - Once the service provider discharged the service tax where the service recipient is liable to pay the service tax, demand of...

13. When a service provider has already paid 100% service tax on manpower supply and security services, demanding the same service tax from the service recipient, who is...

14. CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

15. 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...