Home Highlights October 2017 Year 2017 This

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1. Hiring of buses for children of the employees for transportation to the schools and tuition is not an Input Service and Cenvat Credit cannot be taken on this activity - AT

2. Levy of GST - recoveries made from the employees towards providing canteen facility and towards providing bus transportation facility - the applicant is not liable to...

3. Supply of service or not - bus transportation facility provided to the employees - perquisites provided by the ‘employer’ to the ‘employee’ in terms of contractual...

4. CENVAT credit of service tax paid under 'Rent a Cab' service on account of engaging cabs for transport of children of staff members from resident to school and back -...

5. TDS - activity of carriage of its school children by any mode of transport other than by railways - transport contracts would be covered by Sec. 194C and not Sec. 194I - AT

6. Levy of GST - Composite supply or not - Various services provided to employees - The Authority concluded that GST is applicable on the amount charged to employees for...

7. Supply or not - canteen and transport facilities provided to employees - amount deducted from the salaries of its employees - The Provision of Services of transports and...

8. GST is not leviable on General Insurance policies provided by a State Government to employees of the State government/ Police personnel, employees of Electricity...

9. Waiver of pre-deposit - cenvat credit - input service - bus transport service - activities involving social gathering, marriage, picnic and taking children to the school...

10. CENVAT credit - premium paid for group medi-claim policies for employees' family members - the employee is earning not for himself but also for the family members -...

11. There is no service tax liability on the appellant engaged in providing Mid Day Meals to various schools and are getting paid for the same from the Schools/Government - AT

12. Classification of supply - supply of services or not - subsidized shared transport facility provided to employees in terms of employment contract through third party...

13. Exemption from GST - educational assessment examination (ASSET) with its variants provided by the applicant to school/educational organization - ASSET being held by the...

14. Duty demand - CENVAT Credit - transportation provided for school children would also get covered in the definition of "input services". - AT

15. Cancelling the registration u/s 12AA(3) - charging bus fees from the students - certain buses plied were belonging to the office bearers - none of the expenditure...