Home Highlights August 2012 Year 2012 This

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1. Electricity meter installed in consumers premises and hire charges collected – no service tax

2. Levy of Service tax - tolerating an act of electricity consumers - amount of late payment surcharge, meter rent and supervision charges received by the appellant from...

3. This notification seeks to amend Notification No. 12/2017-Central Tax (Rate) to exempt certain services from Goods and Services Tax (GST). The key amendments are:...

4. Sales Tax / VAT on rental of electricity meters - petitioner collects rentals on the meters installed at the place of consumers where electricity is consumed - levy of...

5. Input Services - Cenvat credit in respect of insurance service of factory premises allowed - AT

6. Any activity or service like erection, commissioning and installation of meters as also technical testing and analysis can easily be termed as the service relating to...

7. The Advance Ruling Authority (AAR) addressed the issue of GST applicability on supervision fees and the entire amount, including material and labor, in a case involving...

8. Whether the legal services provided by lawyers are covered under the Consumer Protection Act, 1986 (now Consumer Protection Act, 2019). - The court concluded that the...

9. Exemption from service tax or not - activities relate to transmission and distribution of electricity - These services are not provided independently and are part of the...

10. Legal Services / Services of an Advocate - Recovery of Service Tax alongwith interest and penalty - The High Court observed that, as set out in the Notification, the...

11. Applicability of GST on Deposit Contribution Works - generation and distribution of electricity - DCW involve shifting service/line, Structure and equipment as per the...

12. Rejection of Refund claim - Whether the service provided by the appellant to GSPHCL is service provided to a governmental authority? - The GSPHCL is a 100% owned by...

13. The case involves the classification of a composite supply of outdoor catering services along with renting of premises. It is held that where the applicant provides...

14. CENVAT credit - service tax paid on installation and commissioning services provided by various service providers at the site on installation of their DG sets - they are...

15. Valuation of service - service towards installation or commissioning - whether 33% of the price/ value should be treated as value of taxable service towards installation...