Home Highlights January 2013 Year 2013 This

You may also like:

1. The Applicant provides research and development services related to the agro-chemical sector, specifically testing and analysis of insecticide-infused mosquito nets. The...

2. Customs (Fees for Rendering Services by Customs Officers) Amendment Regulations, 2016 - Notification

3. Appellant is a juridical person or not - Appellant can be treated as a “trust” or not - service provided to contributories or not - The High Court found that the...

4. Legal services to poor - Report of Law Commission of India - The legal profession must make its services available to the needy by developing its public sector. It was...

5. Customs duty rates have been revised for various agricultural products, aquafarming and marine exports, critical minerals, steel sector, copper, chemicals and plastics,...

6. Cenvat Credit - input services or not - dredging services - nexus with the output services i.e. Port service and Cargo handling services or not -there is absolutely no...

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

8. GTA service under reverse charge mechanism - Once the service provider discharged the service tax where the service recipient is liable to pay the service tax, demand of...

9. Warehousing - Applicability of Circular No. 128/95-Cus. - Applicability to private sector warehouses or public sector warehouse - In view of the clear distinction...

10. Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

11. Classification of services - Reverse charge mechanism (RCM) - Place of provision of services - Services procured from two overseas companies by the appellant, a Special...

12. Suspension of Customs Broker License - Deemed Suspension or automatic suspension? - There is no existence of any provision of “Deemed Suspension” or “automatic...

13. The Appellate Tribunal examined the classification of services provided by the appellant to overseas educational institutions, determining whether they constituted...

14. Key issues regarding invocation of time limitation for raising demand, levy of penalty, exemption from service tax for bundled services related to the game of cricket,...

15. Classification of services under Business Support Services or not - The Tribunal observed that the appellant merely facilitates and assist the individuals who are...