Service Tax News, Articles, Notifications and Forms

  • Nov
  • 21
  • 2014

Taxes paid on or after Match 1, 2013 would be eligible for VCES even if paid before May 10, 2013

Added In Service Tax
Taxes paid on or after Match 1, 2013 would be eligible for VCES even if paid before May 10, 2013 – Circular dated August 8, 2013, taking contrary view was held invalid Sadguru Construction Co. Vs. Union of India [(2014) 51 taxmann.com 3 (Gujarat)] Sadguru Construction Co. (the Petitioner)is a partnership firm engaged in the […]

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  • Nov
  • 21
  • 2014

Mere rectification jof defects in vehicles not taxable under Technical Inspection & Certification services

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Mere rectification job of defects in vehicles cannot be made taxable under Technical Inspection and Certification services Antony Garages Pvt. Ltd. Vs. Commissioner of Central Excise, Raigad and Commissioner of Central Excise, Raigad Vs. Antony Garages Pvt. Ltd.[2014 (11) TMI 210 – CESTAT MUMBAI] Antony Garages Pvt. Ltd. (the Assessee) was engaged in manufacturing of […]

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  • Nov
  • 21
  • 2014

Sanction refund expeditiously keeping in mind the interest to be paid for delay

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Authorities to take expeditious steps to sanction the refund keeping in mind that interest is to be paid from the kitty of the general public – Order marked to the Finance Minister for consideration Vodafone (I) Ltd. Vs. Commissioner of Service Tax, Mumbai-I [2014-TIOL-2263-CESTAT-MUM] In the instant case, the Stay application filed by the Revenue against […]

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  • Nov
  • 20
  • 2014

List of Services fully exempt from service tax under Notification No. 25/2012 dated 20.06.2012

Added In Service Tax
List of Services fully exempt from service tax under Notification No. 25/2012 dated 20.06.2012   100% EXEMPTION AS PER NOTIFICATION NO. 25/2012- SERVICE TAX DATED 20.06.2012 S. No Service Service Provider Service Receiver 1 Any service Any person 1. United Nations 2. Specified International Organization e.g. WTO 2 Health care Service  i.e. Diagnosis/treatment/Care/Ambulance/hair transplant/plastic surgery. […]

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  • Nov
  • 18
  • 2014

The Row over Constitutional Validity of Service Tax on Restaurant Services

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Constitutional validity of service tax levy on restaurant services has turned out to be one of the contentious issues. This issue has its origin somewhere in early 1980’s, when States proceeded to levy VAT on supply of food in hotels/restaurants treating it as sale.

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  • Nov
  • 16
  • 2014

Service tax in respect of same transaction cannot be demanded again for payment under different category

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Service tax in respect of same transaction cannot be demanded again on ground that deposit of Service tax was under different category whereas different category of service has been provided Coca Cola India Pvt. Ltd. Vs. Commissioner Of Service Tax, Delhi III [2014-TIOL-2198-CESTAT-DEL] Coca Cola India Pvt. Ltd.(the Appellant) entered into an Agreement with KPH Dream […]

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  • Nov
  • 16
  • 2014

Reversal of Cenvat credit amount to non-availment of Cenvat credit -Assessee allowed to avail Abatement benefits

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Abatement and Cenvat credit availed simultaneously but subsequently Cenvat credit reversed, tantamount to non-availment of Cenvat credit – Assessee allowed to avail the Abatement benefits Central Warehousing Corporation Vs. Commissioner of Service Tax, Raigad [2014-TIOL-2182-CESTAT-MUM] In the instant case, Central Warehousing Corporation (the Appellant) was rendering both taxable as well as exempted services. The Appellant […]

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  • Nov
  • 14
  • 2014

Service tax on Restaurants & Hotels; States alone have power to impose tax-Kerala HC

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The Hon’ble High Court of Kerala in the case of Kerala Classified Hotels and Resorts Association and others Vs. Union of India and others [2013-TIOL-533-HC-KERALA-ST]held that levy of Service Tax on Restaurants and hotels is beyond legislative competence of Parliament.

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  • Nov
  • 14
  • 2014

Penalty not imposable when the Service tax liability was discharged along with interest before issuance of Show Cause Notice

Added In Service Tax
In terms of Section 73(3) of the Finance Act,when the Service tax liability was discharged along with interest before issuance of SCN, no penalty would be imposable on the Appellant.

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  • Nov
  • 14
  • 2014

No demand can be made against Assessee merely because Assessee had admitted the same

Added In Service Tax
No demand can be made against the Assessee applying the principle of estoppel only because the Assessee had admitted the Service tax liability Commissioner, Customs and Central Excise, Meerut-I Vs.RS. Travels [2014 (10) TMI 817 – UTTARAKHAND HIGH COURT]

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