Home Highlights August 2012 Year 2012 This

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1. As individual farmers who owned tractors or lorries either in their name or the names of their family members and who transported sugar cane from collection centre to...

2. Service of manpower supply - cutting/harvesting of sugarcane and transportation of the same from the farmers' fields to the sugar factory – work are per tonnage of...

3. Allowability of business expenditure incurred towards purchase of sugarcane from member farmers' u/s 37(1) - the payment of additional sugarcane price, with the approval...

4. TDS - payments made to the farmers representing cutting and transporting of the sugarcane - Supply of sugarcanes at the gates of factories of the respective assesses was...

5. Business Auxiliary Service - services rendered to sugar factory in relation to harvesting and transportation services of sugarcane - prima facie case is against the assessee - AT

6. Allowability of harvesting and transport expenses paid by the Co-operative Sugar Mills to its farmers / members for purchase of sugarcane - the payment made to sugarcane...

7. Classification of goods - Sugarcane Juice - sugarcane juice is produced by way of crushing of sugarcane and hence not produced by farmer. Also process changes it's form...

8. Manpower recruitment and supply services - services rendered by the appellant of making arrangements for activities of harvesting of sugarcane, loading and unloading and...

9. Levy of purchase tax - Valuation - The Tribunal is justified in imposing the purchase tax on the Assessee Sugar Mill on the entire purchase price including the...

10. Levy of purchase tax - valuation - The Tribunal is justified in imposing the purchase tax on the Assessee Sugar Mill on the entire purchase price including the...

11. Disallowance u/s 40(a)(ia) - non-deduction of tax at source (TDS) from the payment made towards Harvesting charges - assessee is acting on behalf of the farmers for...

12. Classification of services - intermediary services or not - Export of Service - The finding that principal-agency relationship is not essential for terming a service...

13. Additional depreciation on the machinery installed at various collection centers - business of pathological testing diagnostic laboratories - the collection centers are...

14. Services in the nature of allocation of natural resources by Government or a local authority to individual farmers shall be exempted - Such allocations/auctions to...

15. Where a collection centre which acts merely as a courier commission agent does perform any taxable service and the services provided by a collection centre, are not...