Applicability of service tax on service taken for execution of a specific work under category of manpower recruitment or supply agency

CASE LAW DETAILS

Decided by: CESTAT, SOUTH ZONAL BENCH, BANGALORE,  In The case of: S. S. Associates v. CCE, Appeal No.: Appeal No. ST/627/09,  ST/Stay/378/ 09, Decided on: December 3, 2009

RELEVANT PARAGRAPH

8.       The definition of the manpower recruitment or supply agency under Section 65 (105) reads as under:-

“any commercial concern engaged in providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise* to a client. ”

Read the rest of this entry »

CAE Flight Training Institute (CFTI) is Liable to Service Tax: Authority for Advance Ruling

Summary:- CFTI cannot be considered as an institute or establishment which is specifically excluded from the definition of “commercial coaching and training centre” under section 65(27) of the Finance Act, 1994; it also cannot be considered as a “vocational training institute” for the purpose of exemption from service tax under the category of “commercial training and coaching service” in terms of Notification No. 24/2004-ST, dated 10.9.2004.

Read the rest of this entry »

Corrigendum to Notification No 17-2010 Service Tax

CORRIGENDUM

New Delhi, the 2nd March, 2010

Notification No. 18/2010 – Service Tax

G.S.R.   (E).- In the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2010-Service Tax, dated the 27th February, 2010 published in the Gazette of India, Extraordinary, Part II, Section

Read the rest of this entry »

Budget 2010 and its Impact on Real Estate sector

Real Estate sector which is slowly coming out of the Mid 2008 slump, has received good support from Union Budget 2010-11. While the budget has encouraged affordable housing below Rs 20 lakhs with 1% interest subvention for housing loan upto 10 lakhs and extension of  benefits available under section 80IB by one more year, extension of some services are extended so as to bring under service tax impacting the industry in difficult times.

Read the rest of this entry »

Service tax notification exempting taxable service provided in relation to transmission of electricity

Notification No. 11/2010-Service Tax, New Delhi, the 27th February, 2010

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided to any person,

Read the rest of this entry »

ST notification seeking to exempt the taxable service provided by a Central or State Seed Testing Laboratory and Central or State Seed Certification Agency notified under Seeds Act, 1966

Seeks to exempt the taxable service provided by a Central or State Seed Testing Laboratory and Central or State Seed Certification Agency notified under Seeds Act, 1966 from technical testing and analysis services and technical inspection and certification service.

Read the rest of this entry »

Service tax circular amending rule 3 of Export of Services Rules, 2005 to change the category of certain services from one to the other

Notification No. 06/2010-Service Tax, New Delhi, the 27th February, 2010

G.S.R. -(E).- In exercise of the powers conferred by section 93 and of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government, hereby makes the following rules further to amend the Export of Services Rules, 2005, namely :-

Read the rest of this entry »

Service Tax notification seeking to rescind Notification No. 01/2000 dated 09.02.2000

Notification No. 05/2010-Service Tax, New Delhi, the 27th February, 2010

G. S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby rescinds the notification of the Government of India

Read the rest of this entry »

Custom duty relief for importing digital films: Budget 2010-2011

The Union Budget 2010-11 proposes to rationalize the differential custom duty structure for importing digital masters of films for duplication or distribution in electronic medium and in cinematographic film. Henceforth custom duty would be charged only on the value of the carrier medium.

Read the rest of this entry »