Service Tax News, Articles, Notifications and Forms

  • Oct
  • 30
  • 2014

When excess payment of Service tax is established, its adjustment cannot be denied merely on non-compliance of procedural aspect

Added In Service Tax
The Hon’ble CESTAT, Delhi held that the matter is no longer res integra as it has been consistently held that substantial benefit cannot be denied merely because some aspects of the procedure had not been followed. The Hon’ble Tribunal further observed that there has been no malafide on the part of the Appellant as is evident from the fact that the Adjudicating Authority refrained from imposing any penalty observing that the Appellant acted in a bonafide manner and malafide cannot be attributed to them.

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  • Oct
  • 30
  • 2014

Non furnishing of verification report of Department to assessee for making his submissions/rebuttal leads to denial of natural justice

Added In Service Tax
It was held by the Hon’ble CESTAT, Mumbai that while the Department had opportunity to verify whatever information/ statements furnished by the Appellant, a copy of the verification report should have been provided to the Appellant to make their submissions/rebuttal. Inasmuch as a copy of the verification report has not been given to the Appellant for their comments/rebuttal, there is a violation of principles of natural justice.

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  • Oct
  • 30
  • 2014

Refund not hit by doctrine of unjust enrichment where contract value is inclusive of Service tax

Added In Service Tax
Refund is not hit by doctrine of unjust enrichment where contract value is inclusive of Service tax and same has not been charged separately by the service provider Commissioner of Service Tax, Delhi Vs. AP. Engineers [2014 (10) TMI 563 - CESTAT NEW DELHI] In the instant case, AP. Engineers (“the Assessee”) filed a refund […]

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  • Oct
  • 27
  • 2014

Restaurant Services: Punjab And Haryana High Court Issues Notices To Centre And State

Added In Service Tax
On 16.10.2014 Hon’ble Punjab and Haryana High court issued notice of motion to the Centre and State Governments to appear on 05.12.2014 in the case of M/s Ramneek Beer Bar & Restaurant vs. Union of India and others (CWP No. 21365 of 2014). The case was heard by Bench Comprising of Honourable Judges Mr. Rajiv […]

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  • Oct
  • 24
  • 2014

Service Tax on Transfer of Development Rights of Land – A Detailed Legal Analysis

Added In Service Tax
Service tax legislation has seen a lot many changes from the days it was introduced and has always been evolving to ensure effective revenue collection. A large number of issues tend to be matter of disagreement between the revenue authorities, trade at large and consultants / experts. Obviously most of them go to the judiciary […]

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  • Oct
  • 24
  • 2014

ST-3 due date extended to 14th Nov’14 for 1st Half of 2014-15

Added In Service Tax
In exercise of the powers conferred by sub-rule (4) of rule 7 of the Service Tax Rules, 1994, the Central Board of Excise & Customs hereby extends the date of submission of the Form ST-3 for the period from 1st April 2014 to 30th September 2014, from 25th October, 2014 to 14th November, 2014.

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  • Oct
  • 22
  • 2014

Service Tax on Joint Development Agreements

Added In Service Tax
A. Whether the agreement between developer and land owners is in the nature of joint venture? B. If it is not a joint venture then whether the transaction of giving 400 units of flats in return of a land (i.e. a non – monetary consideration) amounts to service and whether the same is liable for service tax?

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  • Oct
  • 17
  • 2014

Services to Foreign Principals for marketing in India is an export of service

Added In Service Tax
We are sharing with you an important judgment of the Hon’ble CESTAT, Delhi in the case of Microsoft Corporation (I) (P) Ltd. Vs. Commissioner of Service Tax, New Delhi [2014-TIOL-1964-CESTAT-DEL] on the following issue: Issue: Whether the services provided to principals situated outside India to market their products in India is an export of service […]

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  • Oct
  • 15
  • 2014

No penalty if there is mass unawareness about taxability of certain service

Added In Service Tax
We are sharing with you an important judgment of the Hon’ble Allahabad High Court in the case of H.M. Singh & Co. Vs. Commissioner of Central Excise, Customs & Service Tax [2014 (49) taxmann.com 417(Allahabad)] on the following issue: Issue: Whether penalty could be levied under Section 77 and 78 of the Finance Act, 1994 […]

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  • Oct
  • 15
  • 2014

Service tax on services in relation to inward remittances from abroad

Added In Service Tax
Vide circular No. 163/14/2012–ST, dated 10th July, 2012, on the issue of levy of service tax on the activities involved in the inward remittance it was clarified that there is no service tax per se on the foreign exchange remitted to India from outside for the reason that money does not constitute a service and that conversion charges or fee levied for sending such money would also not be liable to service tax

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