Present Position as applicable for the period upto 31.03.2016 As per section 66D (a) of Finance Act, 1994, all services, other than followings provided by Government or Local Authority, shall not be subject to service tax. In other words, following services (if not covered by any other entry of negative list or not specifically exempt… Read More »
Held As per Rule 1(2) of CCR the Cenvat Credit Rules do not apply to taking of Cenvat Credit of Service Tax. Therefore, Cenvat Credit taken with respect to services availed in the state of Jammu & Kashmir, has been correctly denied to the appellant. CESTAT, KOLKATA BENCH Vodafone Essar Spacetel Ltd. v. Commissioner of… Read More »
Seeks to appoint 1th day of April, 2016 as the date with effect from which the provisions of Section 109(1) as contained in the Finance Act, 2015 shall come into effect. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF… Read More »
Seeks to amend Notification No. 25/2012 by inserting new entry for granting exemption from service tax for the services provided by Government or a local authority to a business entity having turnover upto rupees of ten lakh in the preceding financial year [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,… Read More »
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE AND CUSTOMS Notification No. 05/2016 Service Tax New Delhi, the 17th February, 2016> 28 Magha, 1937 Saka G.S.R. (E).- In exercise of the powers… Read More »
HIGH COURT OF MADRAS K.O. Periyakaruppan v. Union of India V. RAMASUBRAMANIAN AND N. KIRUBAKARAN, JJ. W.A. (MD) NOS. 1579 AND 1741 OF 2011 M.P. (MD) NOS. 1 AND 2 OF 2011 DECEMBER 16, 2015 J. Anandkumar for the Appellant. R. Murugappan and R. Aravindan for the Respondent. JUDGMENT V. Ramasubramanian, J. – Both these… Read More »
Seeks to amend notification No. 41/2012- ST, dated the 29th June, 2012 so as to allow refund of service tax on services used beyond the factory or any other place or premises of production or manufacture of the said goods for the export of the said goods and to increase the refund amount commensurate to… Read More »
Held Appellant’s activities are not only restricted to sale, but includes host of other activities including assisting in the system of grading and standardization of tea for the purpose of export and also deals with details such as colour, taste, quality and quantity for export of tea and are professional tea taster. They also monitor… Read More »
Held There is also an option given to the employee to ultimately purchase the car at the end of his employment and the employee would also be under the obligation to purchase the car at the rate which is a written down value. That by itself, can not be an exception. What is relevant is,… Read More »
Held In the proposed activity, the applicant, even by merely providing /selling space for display or exhibition of an advertisement, would be providing a service to the advertisers/clients. From this angle as well, the applicant would be covered by the definition of advertising agency. AUTHORITY FOR ADVANCE RULINGS, NEW DELHI GOOGLE ONLINE INDIA (P.) LTD.… Read More »