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HighCourt

1. Cenvat credit - outdoor catering- eligible to extent borne by employer (Dalmia cement Ltd. 2015 (39) S.T.R. 982 (Mad.)
   • Manufacturer availing outdoor catering services provided to employees. 
   • Cenvat credit of service tax paid eligible. If cost recovered from employees, credit cannot be claimed to that extent.

Comment: The judgment has been rendered for issue prior to 1.4.2011. Since then, the definition of input service has been amended to...

There is confusion with respect to levy of service tax on the services provided by outdoor caterers to industries after the amendment made in mega exemption notification no.25/2012 on 22.10.2013. Presently, few of the caterers have been charging and collecting service tax for such services unless questioned. In this article, we have tried to analyse and interpret the exemption entry which could be useful to many assessees availing the outdoor catering services.     

An exemption...

SUPREME COURT

1. Service Tax cannot be levied on indivisible works contracts prior to 1.6.2007(CCE, Kerala vs. M/s Larsen and Toubro Ltd 2015-TIOL-187-SC-ST)

• Prior to 1.6.2007, service tax is applicable only to service contract simpliciter not to composite works contract. Section 67 of the Finance Act which provides for value of gross amount charged for charging service tax refer to value of service in case of contract of service simpliciter not for composite contracts.
• In...

It is very often that the Tribunals & Courts while deciding tax disputes considers various provisions of allied laws like Law of Limitation, Foreign Exchange Management Act, 1999 & Indian Evidence Act, 1872 etc. Therefore while practicing and presenting the case before authorities, Tribunals the Advocates & Chartered Accountants need to have knowledge on various provisions of allied laws. In this article I am highlighting some of provisions of Limitation Act which are very much relevant to...