Home Highlights January 2018 Year 2018 This

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

2. 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...

3. 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...

4. 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

5. Levy of penalty u/s 78 of FA - Non-payment of Service Tax - Cargo Handling Services or mining services - the Supreme Court held that the activity would appropriately be...

6. 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...

7. Indian Railways though part of the Union Government is liable to pay Service Tax in case the activities undertaken by them fall within the definition of taxable services...

8. Clearing & Forwarding Agency Service - appellant did not undertake any clearing activity. Since the appellant is not undertaking the activities of both clearing and...

9. Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the...

10. Security Agency Services - nature of services provided by the Mumbai Police to individuals or organizations in conducting various private and public events - prima facie...

11. Levy of service tax - Security Agency Service or not - police personnel supplied to public departments, private companies and persons etc. - the appellants are not...

12. CENVAT credit - input services - works contract service, GTA, telephone, security service, consulting engineering service, rent a cab operator service etc. - The said...

13. Cargo handling service - activity undertaken similar to the activity undertaken by the appellants comes under the cargo handling service and not under transportation of goods - AT

14. Charitable activities or not - GST on the amounts received in the form of Donation / Grants from various entities including Central Government and State Government - the...

15. Classification of services - works contract services or not - activity of construction of Mega Sports Complex for hosting 34th National Games by Government of Jharkhand...