Home Highlights April 2013 Year 2013 This

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1. Benefit of CENVAT credit - Outdoor Catering Service - Cenvat Credit on Outdoor Catering Service is not admissible to respondent on the part of service tax borne by the worker - AT

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. Interpretation of clauses of agreement - reimbursement of service tax - who is liable to bear the service tax - unless contracted to the contrary, the consumer of...

4. CENVAT credit - input services - service tax not paid in accordance with what is indicated in the Invoice - Rule 4(7) provides for a proportionate reduction of CENVAT...

5. The delivery of spares by the applicant to the ultimate consumer on account of M/s. JNSIPL, Maharashtra, where invoice is raised against M/s. JNSIPL, Maharashtra and the...

6. Cenvat credit of Service tax paid by the service provider is available to the service recipient under Rule 3 even if Job worker was exempt from payment of service tax - AT

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

8. Wrongful availment of CENVAT Credit or not - inclusive of service tax contract - appellant shall be entitled to take Cenvat Credit on the amount of service tax paid by...

9. Reimbursement of amount of Service Tax - maintenance of street lights - The petitioners have paid service tax, during the relevant period. The logical sequitur would be...

10. Constitutional Validity of Levy of Service tax on lotteries promoted and marketed by clients - Discount or commission received by the petitioners is nothing but...

11. 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...

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. Demand of service tax - Valuation - Inclusion of TDS portion of the royalty paid to the foreign company - On the plain reading of Section 67 with Rule 7 of Service Tax...

14. Classification of services - management and business consultant service - The tribunal held that the activity of disbursal of wages to the unskilled rural labours as a...

15. CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...