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However, pursuant to the Budget, w. An issue arose in case of a CA who had provided services and issued invoice invoices prior to 1. To resolve this issue, the Board issued 2 circulars nos. In a writ challenging the validity of these circulars, the High Court struck down the said circulars and observed as follows: Both the circulars were erroneous and contrary to the law since they referred to the erstwhile rule 7 c of the POT Rules which did not exist at the time of receipt of payment i.
The survival of repealed Rule 7 in view of s. Sovereign activity not subject to service tax Sovereign activities of inspection and certification of electrical installations done by Electrical Inspectorate, Government of Karnataka, a State Government Department, in terms of the Electricity Act is not subject to service tax being a statutory function.
The appellant company provided services for the issue of Electors Photo Identity Cards. The Tribunal dismissed the contention and observed as follows: See also CCCE v. In absence of the same, it cannot be said that there has been any provision of service by one to another. Thus, where the appointed date was 1.
Service Tax - VAT The appellant an advertising agency while providing advertising services also created original concept, designed advertising material, brochures, annual report etc. The appellant paid sales tax on value of materials and service tax on design and work charges.
The sales tax department took a view that sales tax is payable on the entire amount charged from the customer including the amount of design and concept charges since the same went into the creation of the product which was ultimately sold. The Supreme Court held that the contract was a composite contract [as distinguished from an indivisible contract] for services and sale and accordingly sales tax would not be payable on the value of entire contract but only on the material component.
No service tax on sub-contracted services prior to Air India rendered ground handling services to all airlines, collected charges from them, paid service tax on the said charges and paid a royalty to CIAL, which was held not liable since CIAL did not render any service to Air India and Air India had paid service tax on the gross collections of which the royalty was a part; Rent or License charges for providing space in the airport to set up shops is not for any service rendered by CIAL and hence is not liable.
Collections for disposal of garbage represents value of materials sold and not for any service rendered and hence not liable for service tax. Cochin International Airport Ltd, 24 S. The Tribunal held that the same would be exempt since: Refusal to issue of Form A-2 on the grounds that some of the claims made by the SEZ unit for refund had been rejected in the past or that the SEZ unit has not achieved Positive Net Foreign Exchange or some supplier of services to the SEZ unit did not pay service tax is unwarranted since mere issuance of Form A-2 by the department would not absolve the SEZ unit of its liability to pay the service tax and cesses alongwith interest on delayed payment if it is subsequently found that the SEZ unit has not used the services exclusively for authorized operations.
Where the appellant claimed the benefit of an exemption at the time of filing a reply to the SCN and not prior to that, the Tribunal held that if the exemption is otherwise available, it cannot be rejected on the sole ground that the same is claimed belatedly. Nayi 24 STR ] Small Service Providers Where the appellant was selling and marketing goods of his client as consignment agent and provided business auxiliary services to him, the Tribunal held that it cannot be considered that the appellant is providing taxable services under a brand name of another person and hence is eligible to avail the benefit of small service provider exemption [Fashion Square vs.
Territorial Jurisdiction of departmental officers The Commissioner, in whose jurisdiction the registered office of the service provider is located is the competent authority to initiate proceedings in relation to service tax and has jurisdiction over the activities of the said service provider irrespective of the place where service is provided [CCE vs. Helios Food Additives Pvt. Where the assessee, a manufacturer at Ratnagiri, was registered for service tax in Mumbai and provided services in Mumbai, it was held that the Commissioner in whose jurisdiction the service tax registered office of the assessee is located shall have the jurisdiction over him irrespective of the place of rendering of service and hence the SCN issued by Asst.
Helios Food Additives P. Territorial jurisdiction for levy The assessee had carried out sesmic surveys for its client ONGC on which it had not paid service tax on the grounds that the same was carried out by it beyond the designated areas of Continental Shelf and Exclusive Economic Zone as notified vide Notification No.
The revenue contended that the said areas were subsequently notified as a designated area vide notification no.
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Accordingly the Tribunal ordered refund of the service tax demand paid by the assessee under protest during the course of investigation [CGG Veritas Services Ltd. No service No service tax Where on facts it was found that the appellant had neither provided any service nor received any consideration, no tax was payable merely because of entries passed in its books of accounts. Further, the Notification No.
CCE 29 STR Tri-Chennai ] Others When as per the terms of the contract between the parties, service tax on fees for professional or technical services was to be paid separately, TDS was not required to be deducted on the service tax portion of the payment.
In a lumpsum contract for sale of goods and services the value of services alone would be considered for reckoning the threshold limit [Rs. As between the parties, it is the contract and not the nature of levy that will determine which party, the service provider or the service recipient, that will bear the Service tax. Puma Sports India Pvt. Pursuant to recovery of service tax from the assessee by the service tax department, the applicant claimed reimbursement of service tax paid by it from the Board who refused to pay the same on the grounds that under the terms of their contract, the price quoted by the contractor for carrying out the work taxes were required to be borne by the contractor.
In writ application before the High Court, the High Court held that — Under the Act, the liability for payment of service tax has been fixed upon the service provider. Though service provider has a right to collect service tax from the person to whom service is provided there is no provision in the Act for reimbursement to the service provider from the service recipient the service tax paid by him.
It is the liability of the service provider to provide for collection of the same in the contract. The argument that the benefit of Sec. In any event under the terms of contract, all taxes were to be borne by the contractor [service provider]. Playlist with all the Geometry Dash Top: I upload or I try to: P daily high-quality p 60fps videos of recent 2. I also do level requests!
I try to interact as much as I can with you guys and to provide everyday pertinent content you'll enjoy.
If you like what you see, don't forget to drop a like, to comment and of course to hit that subscribe button! D —————————————————————————————— "What's the Old but Gold series? D —————————————————————————————— "What are Geometry Dash Tops?
These videos are quite tricky to make because it's hard to satisfy everyone, so please relax in the comments. Oh, and I almost forgot, I try to upload 1 Top per week, so stay tuned! You can also leave it in the YouTube comments, but there will be less chances that I see it. I only upload the levels that look really good. Gameplay and design NOTE: Phantoms Manor preview by AncientAnubis So I just felt like making another video to show how many very good entries we got for this contest!
There are of course even more good ones, but these are the ones that got the best scores and it won't be that special if I show soo many entries: This is all the levels that got rated 8 or above and didn't get into Top 9, because of several different reasons. Some of these didn't fit YG and some of them didn't really have anything unique.
Btw, there were a few submissions that got rating 8 that I'd also like to show in this video, that had been deleted by the time I was recording this video. I'm sorry that I didn't tell you guys not to delete your level just yet. All in all, I think this was a good contest. I will never be able to do a perfect contest, one that everyone will like, but I will try to make the next ones even better.
Stay tuned for another contest in the start of 2. Some people forgot to put it in the in-game description, and some people didn't build a Long or XL level. These levels got disqualified of course, which was about 75 levels in total. Thank you RSD, Hinds and stardust for helping out with judging the levels. Many of these videos were taken from their owner.
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Creamy Butter by Shocksidian description: Technology Channel advertised on my channel 2nd place: Second Science by CoolCreeper description: If you do complain about that, your comment will be removed. This is my best level, and is also very laggy. It took me 1. I chose to record in full detail because I dont want to be accused of hacking by cutting the video. Ridley D08 - Vs. H07 - Wild Pokemon Battle!
And Get The Last Chance! M01 - WarioWare, Inc. M02 - WarioWare, Inc. Cruisin' N08 - K. Western N09 - K. Gumbo N10 - Rockin' K. A17 - Mario Bros. Wii Play R13 - Shaberu! The Plain Y03 - Step: The Cave Y04 - Step: Fixes to the list are credited to Vyse. Added titles and organization are credited to omni destroyer. To at least stop the "increase volume and beginning then decrease in small 'chunks' every few seconds" thing altogther, to to the Preferences thingy in the Options menu of Winamp.