Service Tax Judgements

judgement of AAR in case of M/s. Harekrishna Developers will increase the already increasing real estate price by charging service tax on real estate devlopers

Section 65 of the Finance Act, 1994 - Clearing and forwarding agent’s services - Period 1-9-1999 to 31-7-2002 - Assessee entered into an agreement with Gas Authority of India Ltd. (GAIL) titled ‘Consignment Stockistship Agreement’ - Under said agreem

M/s. Deloitte Tax Services India Pvt. Ltd. is a private limited company under 100% EOU registered with Software Technology Park of India, Hyderabad. They provided various services to M/s. Deloitte Tax LLP in USA

Security Services utilized by appellant for residential colony - whether eligible for Cenvat Credit - Matter remanded as Commissioner(A) has passed a non-speaking order

Exempted and dutiable services – common input services - Not maintaining separate records cannot be a ground for denying Input Service Credit in respect of service tax paid on services referred in Rule 6(5) of CCRs, 2004 : Tribunal

Food for thought – Service Tax paid by Outdoor Caterers for running Canteen Services in a factory is an Input Service for availing Credit : Tribunal

The appellant-assessee was engaged in providing business auxiliary services and export of said services. It was availing benefit of the Cenvat credit in respect of input services used by it in the export of auxiliary services. Since it was unable to