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         Your Problems - Our Views
 
YOUR PROBLEM: Whether Service Tax is attracted on the activity of transportation of the employees of the companies in the buses of the tour operators under the taxable category of ‘Tour Operator Services”?

OUR VIEWS: We are of the firm view that such activity of transportation of the employees would not get covered under the taxable services of “Tour Operators”.

YOUR PROBLEM:
Whether the activities of overburden removal and hiring of equipment in the mining area would attract the levy of Service Tax?

OUR VIEWS: The removal of overburden and hiring of equipment to perform the mining activities, in our considered opinion, would not be covered within the ambit of Service Tax.

YOUR PROBLEM:
Whether service tax is applicable on the Construction Services whether residential or commercial in the light of the Hon’ble Supreme Court judgement in the case of Raheja Development Corporation Vs. State of Karnataka?

OUR VIEWS: In case the developer/builder/promoter undertake the construction activity, whether construction of complex (residential) or commercial or industrial construction and sell the flats on deferred payment basis to the prospective buyers, in our considered view, no service tax would be applicable on such activity/services and the charge of service tax on the prospective buyers would not have any legal sanction in the light of the above said judgement.

YOUR PROBLEM: Whether the export courier load would be liable to service tax between 15.03.2005 and 15.06.2005?

OUR VIEWS: The export load carried by the Courier Agencies between 15.03.2005 and 15.06.2005 would not attract the levy of service tax.

YOUR PROBLEM: Whether the AMC of the software provided by the companies would be chargeable to service tax?

OUR VIEWS: In our considered view, no service tax would be leviable on the AMC of the installed software provided by the service provider.

YOUR PROBLEM: Whether the remunerations received by "Air Cargo Agents" from the Airlines are subject to service tax under the taxable category of "Business Auxiliary Services" in view of the Order dated 13.12.2005 passed by the Director General of Service Tax?

OUR VIEWS: In our considered opinion, the activities of "Air Cargo Agents" such as billing, collection or recovery of payments, issuing airway bills, selling of cargo space, booking of cargo etc would not attract the levy of service tax.

YOUR PROBLEM: Whether the royalty received on account of "Transfer of Technology" by foreign/parent company to an Indian/subsidiary company would attract the levy of service tax under the taxable category of "Intellectual Property Services"?

OUR VIEWS: Service tax levy does not get attracted on such "Transfer of Technology" under the taxable category of "Intellectual Property Services".
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