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Ready Mix Concrete (RMC) is being off late used often in the construction industry, which reduces the time and also the cost effective, before the concept of RMC there concrete mix was prepared in the site of construction and was used there. With the robust system of RMC, may of the contractor and builders are installing a captive RMC plant within the site. All such contractors/builders are claiming exemption from payment of excise duty vide notification 12/2012-CE dated 01.03.2012 vide Sl....

Different practices are being followed with respect to payment of service tax on TDS portion in respect of import of services. It is not clear for the assessee whether to pay service tax including TDS or to pay net of TDS. In this article, brief analysis of relevant provisions has been made to clear the confusion which exist in minds of assessee.   

In case of few specified services, service receiver has been made liable for payment of service tax as per Section 68(2) of Finance...

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...