Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
Various Service tax issues related to different activities undertaken by the appellant. The key points are: service tax demand on operation and maintenance of ropeway and battery-operated vehicles in Science City was set aside as these activities were exempted; demand for operation and maintenance of external coal handling system was remanded for verification of payment already made; service tax under reverse charge mechanism on rent-a-cab, security, works contract, manpower recruitment, and legal services was upheld, but penalty was set aside; service tax demand on operation and maintenance of a bridge was set aside; issues related to denial of CENVAT credit, non-payment of service tax on advances, and reversal of CENVAT credit due to non-payment to suppliers/contractors were remanded for verification of documents and passing an appropriate order regarding eligibility of credit.
Various Service tax issues related to different activities undertaken by the appellant. The key points are: service tax demand on operation and maintenance of ropeway and battery-operated vehicles in Science City was set aside as these activities were exempted; demand for operation and maintenance of external coal handling system was remanded for verification of payment already made; service tax under reverse charge mechanism on rent-a-cab, security, works contract, manpower recruitment, and legal services was upheld, but penalty was set aside; service tax demand on operation and maintenance of a bridge was set aside; issues related to denial of CENVAT credit, non-payment of service tax on advances, and reversal of CENVAT credit due to non-payment to suppliers/contractors were remanded for verification of documents and passing an appropriate order regarding eligibility of credit.
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