Blogs

World economy over last few years has been very sluggish and more so Indian economy. The impact on Indian economy could be witnessed in the form of declining exports from India. This requires stimulus from government in one way or another.   

One way of reducing burden of tax on export has been to grant refund of service tax under Notification No. 41/2012-ST on services used in relation to export of goods outside India. The refund was allowed in relation to taxable services used beyond...

Credit of duty paid on outdoor catering services provided for employees of factory is eligible. (Visteon Powertrain Control Systems (P) Ltd. 2016 (41) S.T.R. 168 (Mad.)

• Background: Credit on outdoor catering disallowed contending that amendment in the definition of input service restricting credit on outdoor catering service is applicable prior to 1.4.2011.
• Issue: Whether credit of duty paid outdoor catering services is eligible to assessee?
• Decision: Outdoor catering services...

Cenvat credit on courier import of goods has always been question of dispute by the department. Assessee would not get separate bill of entries (BOE) as courier agencies clear imported goods in bulk at customs station and agencies issue photocopy of consolidated BOE.Credit on photocopies always had been restricted by department.

Rule 9 of CCR 2004 lists out documents on the basis of which Cenvat credit could be availed. BOE and certificate issued by appraiser of customs in respect of...

Every assessee liable to pay service tax, isto take registration with service tax department. Where assessee has been providing services from multiple premises, it may obtain separate registration for each of the premises or may obtain centralized registration for all the premises take together. Tax needs to be paid under the code for which registration has been obtained.   

Sometime, it could be possible that multiple registrations are obtained at the same premise by multiple...

HIGH COURT

1. Service tax payable on construction service provided by developer to land owner (Southern Properties & Promoters 2015 (30) S.T.R. 892 (Mad.)

• Background:   Service provider constructing flats under JV with land owner out of which few flats granted to land owner. No service tax paid on flats handed over to land owner citing that no consideration received from land owner. Tribunal ordered for pre-deposit.
• Issue: Whether developer is liable to pay service tax on...