Finance Act, 1994

Supreme Court Overturns High Court on Service Tax Classification: Union of India vs. Coastal Container Transporters Association (2019)

/ Cargo Handling Service, Classification of Services, Finance Act, 1994, Finance Act, 1994 with Section 65(23), Finance Act, 1994 with Section 66F, Finance Act, 1994 with Section 73(1), Goods Transport Agency, Judges, R. Subhash Reddy, Service Tax, Uday Umesh Lalit

Supreme Court Overturns High Court on Service Tax Classification: Union of India vs. Coastal Container Transporters Association (2019) LEGAL ISSUE: Whether the services provided by transporters who arrange for both road and sea transport of goods should be classified as “cargo handling service” or “goods transport agency” for the purpose of service tax. CASE TYPE: […]

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Supreme Court quashes Rule 5 of Service Tax Rules: Reimbursable expenses not taxable (2018) INSC 194

/ A.K. Sikri, Ashok Bhushan, Finance Act, 1994, Finance Act, 1994 with Section 66, Finance Act, 1994 with Section 67, Judges, Service Tax Rules, Service Tax Rules with Rule 5

Supreme Court quashes Rule 5 of Service Tax Rules: Reimbursable expenses not taxable (2018) INSC 194 LEGAL ISSUE: Whether reimbursable expenses incurred by a service provider can be included in the value of taxable services for the purpose of service tax. CASE TYPE: Service Tax Case Name: Union of India & Anr. vs. M/s. Intercontinental

Supreme Court quashes Rule 5 of Service Tax Rules: Reimbursable expenses not taxable (2018) INSC 194 Read Post »

Supreme Court settles service tax valuation in construction: Free materials excluded (19 February 2018)

/ A.K. Sikri, Ashok Bhushan, Construction Services, Exemptions, Finance Act, 1994, Finance Act, 1994 with Section 65(105)(zzq), Finance Act, 1994 with Section 65(25b), Finance Act, 1994 with Section 67, Judges, Service Tax Law, Valuation of Taxable Services

Supreme Court Clarifies Service Tax on Construction: Free Materials Not Included (2018) LEGAL ISSUE: Whether the value of goods/materials supplied free of cost by a service recipient should be included in the gross amount charged by the service provider for calculating service tax. CASE TYPE: Service Tax, Construction Law Case Name: Commissioner of Service Tax

Supreme Court settles service tax valuation in construction: Free materials excluded (19 February 2018) Read Post »

Supreme Court Clarifies Service Tax Liability in Lease Agreements: Union of India vs. Bengal Shrachi Housing (2017)

/ Finance Act, 1994, Finance Act, 1994 with Section 65, Finance Act, 1994 with Section 66, Finance Act, 1994 with Section 68, Judges, R.F. Nariman, Sanjay Kishan Kaul

LEGAL ISSUE: Determining the party liable for service tax under a lease agreement. CASE TYPE: Service Tax/Lease Agreement Case Name: Union of India & Ors. vs. Bengal Shrachi Housing Development Limited & Anr. Judgment Date: 7 November 2017 Date of the Judgment: 7 November 2017 Citation: [Not Available in Source] Judges: R.F. Nariman, J., Sanjay

Supreme Court Clarifies Service Tax Liability in Lease Agreements: Union of India vs. Bengal Shrachi Housing (2017) Read Post »

Supreme Court clarifies Service Tax on Chit Funds: Union of India vs. Margadarshi Chit Funds (2017)

/ A.K. Sikri, Banking and Other Financial Services, Chit, Chit Funds Act, 1982, Chit Funds Act, 1982 with Section 2(b), Finance Act, 1994, Finance Act, 1994 with Section 65(12), Judges, R.K. Agrawal

LEGAL ISSUE: Whether chit fund activities are subject to service tax under the category of ‘banking and other financial services’. CASE TYPE: Service Tax Law Case Name: Union of India & Ors. vs. M/s. Margadarshi Chit Funds (P) Ltd. ETC. [Judgment Date]: July 4, 2017 Introduction Date of the Judgment: July 4, 2017 Citation: [Not

Supreme Court clarifies Service Tax on Chit Funds: Union of India vs. Margadarshi Chit Funds (2017) Read Post »

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