Service Tax 1 : Service Tax Audit under EA-2000 - for the purpose of audit, the material can be collected either by the officer authorized by the Commissioner or by the Auditor himself. But, audit will be performed only by the Chartered Accountant - HC 2 : Constitutional validity - Levy of the service tax on the works contract and Ready-mix Concrete - The provisions clearly relate only to the service component of the composite contracts - decided in favor of revenue - HC 3 : Assessable value - reimbursements of expenses - inputs used in rendering services cannot be treated as reimbursable costs. - Tri 4 : Valuation - Service of manpower supply - Assessee paid tax on the portion of the service charges retained by the appellants - the appellants are liable to pay service tax on the gross amount received - Tri 5 : Whether construction of hospital is a commercial or industrial construction - appellant cannot be prima facie faulted for having entertained a bonafide belief that their activity was not taxable - Tri 6 : Activity undertaken by the service provider involves radiation and convection using equipments like spraying ejector, steam ejector, nozzles with hoses and air compressors is not taxable as consulting engineer service - Tri
Posted on: Fri, 31 Jan 2014 06:41:22 +0000
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