Home Highlights August 2012 Year 2012 This

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1. Service tax liability on sale of imported tally software was disputed. Appellant was a distributor marketing and installing the software on behalf of the seller holding...

2. The services provided by the appellant, a referral service for Canadian banks and foreign universities, were examined to determine whether they constituted 'Export of...

3. 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...

4. Refund of un-utilised Cenvat credit of Service Tax - The Rule 5 read with notification is very specific and lays down how to determine the quantum of admissible refund...

5. Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...

6. Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

7. Classification of services - Information Technology software services or not - sale of canned software with license and condition to upgrade the said software - The...

8. Once a service is subjected to service tax, the same service cannot be taxed again, as it would amount to double taxation, which is impermissible. In this case, even...

9. Demand of service tax - commercial coaching or training center service - development of personality and any personal skills - Penalty waived while confirming the...

10. Software development expenditure which was application software was revenue in nature - deduction allowed u/s 37.

11. Demand of service tax from Cooperative Society - principle of mutuality - Consultancy service - no demand - HC

12. Service tax demand – rent a cab services – export of services - secondary service which are used by the primary service provider - Prima facie case in favor of assessee...

13. Levy of Sales Tax - customised Information Technology (IT) software - The decision of the Supreme Court in Tata Consultancy Services clearly supports the contention of...

14. The appellant availed CENVAT credit prior to registration. The department demanded interest on such credit, which was held impermissible as no demand for recovery of...

15. Levy of Service Tax - leasing of the land of Kandla Port Trust - The show cause notice was issued only for demand of interest and penalty and there is no demand of...