Home Highlights December 2012 Year 2012 This

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1. Supply of bunkers to vessels, transportation and charter hire of assets - Supply of Tangible Goods Service (SOTG) - demand of service tax - pre-deposit is required...

2. Valuation - Supply of tangible goods service - Supply of piped natural gas - inclusion of charges collected for supply of pipes and measuring equipment to its customers...

3. Service Tax Demand - On "Business Support Service": The Tribunal found that the uplinking services provided to broadcasters fall within the ambit of "Business Support...

4. Classification of services - supply of tangible goods for use or work of transportation of concrete for its customers? - the appellant’s service is correctly...

5. Supply of Tangible Goods - Department treated the Service provided by the assessee into the category of supply of tangible goods - the payment of VAT alone cannot be a...

6. The case involved a dispute over the classification of services as either Supply of Tangible Goods Service or not, regarding the activity of allowing clients to use...

7. Classification of service - providing chartered flights to various organization - to be classified under Transport of Passenger by Air Service or supply of tangible...

8. MEANING AND SCOPE OF ‘SUPPLY’ UNDER MODEL GST LAW - Goods and Services Tax - GST

9. Nature of transaction - Classification of services - Supply of Tangible Goods Services or GTA Services - the same transaction could not be levied to service tax both at...

10. Classification of services as work contract services or not - denial of CENVAT credit due to non-submission of input service invoices - denial of benefit of concessional...

11. Supply of Tangible Goods for use - mere activity of renting of bullock cart does not come within the purview of ‘Supply of Tangible Goods for use Service' - AT

12. Classification of Supply - transfer (sale) of ongoing business / unit - supply of goods or supply of services or supply of goods services - The definition of services...

13. Classification of services - supply of tangible goods for use services or not - the appellants have discharged the VAT considering the same as deemed sale under Article...

14. Supply of Tangible Goods - lease of railway wagons to the railways - inasmuch as the lease agreement for supply of tangible goods was one time event which acted prior to...

15. Recovery of service tax - supply of tangible goods for use [STGU] service or not - supply of diesel generators to customers on hire basis - so long as the effective...