Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Appellant liable to pay service tax on 'Cleaning activity' services provided to Indian Railways and public sector undertakings as per Madras HC's decision in Premier Garment Process case. Service tax payable on gross amount including employee wages, unless appellant is pure agent as per Supreme Court's Intercontinental Consultants judgment. Secondary packaging activity not manufacturing, hence not under service tax. Transportation of documents and goods not 'Manpower Recruitment or Supply Agency' service but 'Transportation of Goods' under reverse charge. Appellant eligible for Notification No. 30/2012-ST benefit and cum-tax benefit u/s 67(2). Matter remanded to adjudication authority to quantify service tax liability on cleaning and manpower supply services for normal period, considering pure agent contracts, and allowing notification benefit. Appeal partly allowed.
Appellant liable to pay service tax on 'Cleaning activity' services provided to Indian Railways and public sector undertakings as per Madras HC's decision in Premier Garment Process case. Service tax payable on gross amount including employee wages, unless appellant is pure agent as per Supreme Court's Intercontinental Consultants judgment. Secondary packaging activity not manufacturing, hence not under service tax. Transportation of documents and goods not 'Manpower Recruitment or Supply Agency' service but 'Transportation of Goods' under reverse charge. Appellant eligible for Notification No. 30/2012-ST benefit and cum-tax benefit u/s 67(2). Matter remanded to adjudication authority to quantify service tax liability on cleaning and manpower supply services for normal period, considering pure agent contracts, and allowing notification benefit. Appeal partly allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
