Service Tax News, Articles, Notifications and Forms

  • Oct
  • 01
  • 2014

Service Tax Return (ST-3) utility available for April,14 – Sep,14

Added In Service Tax
 Service Tax Return (ST-3) for the period April,14 – September,14 is now available for e-filing by the assesses in both offline and online version. The last date of filing the ST-3 return for the said period is 25th October, 2014. However, to avoid congestion and inconvenience in the last minute, all assesses who wish to […]

Read the Full Article

  • Sep
  • 29
  • 2014

Service Tax already deposited cannot be demanded again from a person who has taken over the business

Added In Service Tax
Essar Projects Ltd. Vs. CCE & ST., Rajkot [2014 (9) TMI 462-CESTAT Ahmedabad] In the instant case, Essar Projects Ltd. (Essar) sold the entire business pertaining to their ‘Construction Division’ to Essar Construction (I) Ltd. (the New Company), w.e.f. June 30, 2006 as per ‘Business Transfer Agreement’. The Department contended that amount received by the […]

Read the Full Article

  • Sep
  • 29
  • 2014

Service tax on GTA services can be demanded from specified consignor or consignee, who is liable to pay freight

Added In Service Tax
The Hon’ble CESTAT, Ahmedabad, held that as per Rule 2(1)(d)(v) of the Service Tax Rules, if consignor or consignee is one of the specified entities, then person liable to pay Service tax would be person liable to pay freight. Since consignor i.e. EOL was a factory as per Factories Act and a company under Companies Act, GTA service provider i.e., the Appellant was not liable to Service tax.

Read the Full Article

  • Sep
  • 29
  • 2014

Service tax Refund cannot be denied on the ground that same was not shown as ‘receivable’ in Balance Sheet

Added In Service Tax
Refund of Service tax on services not provided cannot be denied on ground that same was not shown as ‘receivable’ in Balance Sheet Radico Khaitan Ltd. Vs. Commissioner of Service Tax, Delhi [(2014) 48 taxmann.com 340 (New Delhi - CESTAT)] Radico Khaitan Ltd.   (the Appellant) entered into an agreement with Diageo Radico Distrilleries Pvt. Ltd. […]

Read the Full Article

  • Sep
  • 27
  • 2014

FAQ on Reverse Charge, Abatement, Negative List, Place of Provision of service

Added In Service Tax
What is Reverse Charge? Generally, Service tax is payable by person providing the service who actually collect the tax and pays to government. But Section 68(2) introduced and makes provision for reverse charge i.e. making person receiving the service, liable to pay tax. Provision can be made that part of tax will be paid by service receiver and part by service provider or entire by Service Receiver.

Read the Full Article

  • Sep
  • 26
  • 2014

Service Tax on Joint Venture transactions – CBEC clarifies

Added In Service Tax
Certain doubts have been raised regarding the levy of service tax on taxable services provided (i) by the members of the Joint Venture (JV) to the JV and vice versa; and (ii) inter se between the members of the JV. In addition, doubts have also been raised regarding taxation of cash calls or capital contribution made by the members to the JV and also administrative services provided by a member to the JV.

Read the Full Article

  • Sep
  • 23
  • 2014

Suo Motto Stay after Mandatory Pre-Deposit U/s. 35F w.e.f. 06.08.2014

Added In Service Tax
The intention behind 7.5% and/or 10% quantification of pre -deposit has to be understood in as much as stay matters ate maximum time of Honourable Tribunals and High Court therefore, the amount has been quantified and the expression of stay itself has been removed from the CEA,1944.

Read the Full Article

  • Sep
  • 23
  • 2014

Notional interest cannot be added to value of taxable services

Added In Service Tax
There is no provision in Service tax law for deeming notional interest on security deposit taken as a consideration for leasing of the immovable property. Therefore, in the absence of a specific provision in law there is no scope for adding any notional interest to the value of taxable service rendered.

Read the Full Article

  • Sep
  • 17
  • 2014

Clarifications on mandatory pre-deposit for filing appeals under Service tax, Excise and Customs

Added In Service Tax
The Finance Act (No.2), 2014 (the Finance Act) has substituted new Section 35F of the Central Excise Act, 1944 (the Excise Act) which is also applicable for Service Tax vide Section 83 of the Finance Act, 1994 and Section 129E of the Customs Act, 1962 (the Customs Act) to prescribe mandatory pre-deposit of 7.5% or […]

Read the Full Article

  • Sep
  • 16
  • 2014

Services provided for transportation of ‘waste’ through pipeline is not taxable as transportation of ‘goods’ through pipeline

Added In Service Tax
Gujarat State Fertilizers and Chemicals Ltd. Vs. Commissioner of Central Excise, Vadodara [2014-TIOL-1 729-CESTA T-AHM] Gujarat State Fertilizers and Chemicals Ltd. (the Appellant) has rendered services of transportation of effluent through pipeline or conduit to Heavy Water Project (HWP) for consideration. The Department contended that the Appellant is liable to pay Service tax on the […]

Read the Full Article