Applicability of service tax on service taken for execution of a specific work under category of manpower recruitment or supply agency
Mar 14, 2010 Service Tax
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. ”
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CAE Flight Training Institute (CFTI) is Liable to Service Tax: Authority for Advance Ruling
Mar 14, 2010 Service Tax
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.
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Tags: CAE Flight Training Institute, coaching service, commercial training, flight training service, Service Tax, vocational training institute
Corrigendum to Notification No 17-2010 Service Tax
Mar 11, 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
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Tags: ministry of finance, Service Tax
Budget 2010 and its Impact on Real Estate sector
Mar 3, 2010 Budget 2010
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.
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Tags: affordable housing, Construction of complex service, interest subvention scheme, section 80(IB), Service Tax, Union Budget 2010-11
Service tax notification exempting taxable service provided in relation to transmission of electricity
Feb 28, 2010 Service Tax
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,
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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
Feb 28, 2010 Service Tax
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.
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Tags: eed Testing Laboratory, Service Tax, State Seed Certification Agency
Service tax circular amending rule 3 of Export of Services Rules, 2005 to change the category of certain services from one to the other
Feb 28, 2010 Service Tax
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 :-
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Tags: continental shelf of India, Export of Services Rules, Service Tax
Service Tax notification seeking to rescind Notification No. 01/2000 dated 09.02.2000
Feb 28, 2010 Service Tax
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
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Custom duty relief for importing digital films: Budget 2010-2011
Feb 28, 2010 Budget 2010
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.
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Tags: Budget, budget 10, Budget 2010, Budget 26.02.2010, Budget Highlights, Budget important changes, budgets 2010 provisions, change in custom duty, change in excise duty, change in service tax, direct tax changes, electronic promotion kits, Fiscal deficit, GDP, gratuity limit, income tax changes, increase in excise duty, India Budget 2010, India budget 2010-11, Indian budget 2010, indirect tax changes, Inflation, intellectual right, latest news on budget, new schemes in budget, Service Tax, tax rate changes