"19 March 2011" Archive

Service tax on Opinion Poll Service

"Opinion poll" means any service designed to secure information on public opinion regarding social, economic, political or other issues. "Opinion poll agency" means any person engaged in providing any service in relation to opinion poll. "Taxable service" means any service provided or to be provided to any person, by an opinion poll agenc...

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Posted Under: Service Tax |

Service tax on Travel Agent's (Other Than Air or Rail) Services

“Travel agent” means any person engaged in providing any service connected with booking of passage for travel, but does not include air travel agent and rail travel agent. "Taxable Service" means any service provided or to be provided to any person, by a travel agent, in relation to the booking of passage for travel....

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Posted Under: Service Tax |

Service tax on Transport of Goods by Rail Service

Transport of Goods by Rail Service means any service provided or to be provided to any person, by any other person, in relation to transport of goods by rail, in any manner. Transport of goods in containers by rail- The levy is on transport of goods in containers by rail. Service provided by Indian Railways is excluded. Suitable abatement...

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Posted Under: Service Tax |

Service Tax on Survey and Exploration of Mineral Services

"Survey and exploration of mineral" means geological, geophysical or other prospecting, surface or sub-surface surveying or map making service, in relation to location or exploration of deposits of mineral, oil or gas. "Taxable service" means any service provided or to be provided to any person, by any person, in relation to survey and ex...

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Posted Under: Service Tax |

Service tax on Transport of Goods through Pipeline / Conduit Services

Service tax on Transport of Goods through Pipeline / Conduit Services means any service provided or to be provided to any person, by any other person, in relation to transport of goods other than water, through pipeline or other conduit. (Section 65 (105) (zzz) of Finance Act, 1994 as amended)...

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Posted Under: Service Tax |

Service tax on Outdoor Caterer

"Outdoor caterer" means a caterer engaged in providing services in connection with catering at a place other than his own but including a place provided by way of tenancy or otherwise by the person receiving such services. "Taxable service" means any service provided or to be provided to any person, by an outdoor caterer. ...

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Posted Under: Service Tax |

Service tax on Storage and Warehousing Services

Storage and Warehousing Services means any service provided or to be provided to any person, by a storage or warehouse keeper in relation to storage and warehousing of goods. "Storage and warehousing" includes storage and warehousing services for goods including liquids and gases but does not include any service provided for storage of a...

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Posted Under: Service Tax |

Service tax on Steamer Agent's Services

Steamer Agent's Services means any service provided or to be provided to a shipping line, by a steamer agent in relation to a ship's husbandry or dispatch or any administrative work related thereto as well as the booking, advertising or canvassing of cargo, including container feeder services....

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Posted Under: Service Tax |

Handling & transportation charges, supervision charges collected by ‘Storage and Warehousing’ provider liable for Service Tax under the category of ‘Cargo Handling Service’

M/s Rajasthan State Warehousing Cotp Vs CCE (CESTAT Delhi)

As per clause (zr) of section 65(105), service tax is leviable on any service provided to any person, by a cargo handling agency in relation to cargo handling service. The argument of the Appellant is that they could never understand that they were a cargo handling agency because they are in the business of warehousing of goods for which ...

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India sitting over Rs. 1 lakh cr of unused external aid – CAG

India is sitting on unused foreign aid of over Rs. 1 lakh crore reflecting inadequate planning by ministries like urban development, water resources and energy, a report by government auditor Comptroller and Auditor-General of India (CAG) has said. “As on March 31, 2010, unutilised committed external assistance was of the order of Rs.1,...

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Posted Under: Service Tax |