Service Tax News, Articles, Notifications and Forms

  • Dec
  • 20
  • 2014

Renting Vs Hiring By Uttrakhand High Court

Added In Service Tax
The main thrust of the present article is to analyse the landmark judgment given by the Hon’ble Uttrakhand High Court recently, in the case of Commissioner of Customs & Central Excise Vs Sachin Malhotra, Raj Kumar Taneja, and M/s Shiva Travels [2014-TIOL-2039-HC-UTTRAKHAND-ST] wherein the difference between renting and hiring has been reported for the purpose of levying service tax under the category of Rent a cab services.

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  • Dec
  • 18
  • 2014

De Novo Adjudication in Service Tax

Added In Service Tax
Power of Adjudication is contained in Section 83A of Finance Act, 1994. Adjudication proceedings in any assessment or penal proceedings is a very important aspect of tax administration. It provides an opportunity to the assessee to be heard and show cause before any action is taken in proceedings relating to him.

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  • Dec
  • 18
  • 2014

Service Tax on‘Commission Agent Service’ on Import-Export of Goods

Added In Service Tax
In order to promote the Exports, Government of India has given big relief to industries in India, by exempting the service tax on commission paid to overseas agent for Export of Goods vide Notification No 14/2014 ST dated 11th July 2014. It is welcome and much needed move, considering global completion.

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  • Dec
  • 18
  • 2014

Levy of service tax on advocates is Constitutional – Bombay HC

Added In Service Tax
In the case of P.C. Joshi Vs. Union of India, Bombay High Court has held that levy of service tax on advocates is Constitutional. It was claimed by the Petitioner P. C. Joshi who is an advocate by profession that section 65(105) (zzzzm) of the Finance Act, 1994 as inserted by the Finance Act 2009 […]

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  • Dec
  • 18
  • 2014

Only 33% of registered persons filed Service Tax returns in 2013

Added In Service Tax
CA Sandeep Kanoi As per Information available with us only 33 per cent of registered persons filed Service Tax returns in 2013. Table below depicts data on the number of persons registered with the Service Tax Department for the period FY2008-09 to 2012-13. The number of registered persons increased by about 50 per cent in […]

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  • Dec
  • 17
  • 2014

Extended period not invocable when penalties waived off on the ground of interpretational issue

Added In Service Tax
In the instant case, Sankhla Udyog (the Appellant) was engaged in rendering Repairs and Maintenance Services. A Show Cause Notice was issued to the Appellant by invoking the extended period alleging that there was a difference between the amount shown in their ledger and in the Service Tax Returns (ST-3) on which the Appellant had not paid Service tax and the same was liable to be recovered along with interest and penalty.

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  • Dec
  • 17
  • 2014

Cenvat credit on Outdoor Catering services used in relation to business activities

Added In Service Tax
Even after amendment made in the definition of ‘Input services’ w.e.f April 1, 2011, Cenvat credit on Outdoor Catering services used in relation to business activities continues to be eligible when the cost is borne by the Company and not recovered from the employees. Hindustan Coca Cola Beverages Pvt. Ltd. Vs. Commissioner of Central Excise, […]

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  • Dec
  • 17
  • 2014

Once reasonable cause is established, no penalty is imposable

Added In Service Tax
Once reasonable cause is established, no penalty is imposable – Section 80 of the Finance Act, 1994 does not provide for imposition of reduced quantum of penalty Commissioner of Central Excise & Customs, Gujarat Vs. V.M. Engg. Works [(2014) 52 taxmann.com 11 (Gujarat)] V.M. Engg. Works (the Assessee) made late payment of Service tax, consequent […]

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  • Dec
  • 16
  • 2014

Service tax liability on Film Exhibitors – CBDT Issues Clarification

Added In Service Tax
The issue regarding the levy of service tax on film industry with regard to the distribution and exhibition of films was examined by the Board and a Circular No.148/17/2011-ST dated 13.12.2011 was issued wherein it was specifically clarified that wherever distributors enter into an agreement with the exhibitor or theatre owner to share revenue or profit, a new entity emerges.

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  • Dec
  • 14
  • 2014

Judiciary Appointed, Government Disappointed ‘CA/CMA’

Added In Service Tax
Controversial and debated issue of whether board (CBEC) has power to conduct service tax audit of assessee has gone into various folds recently, but now it has got finality. Department has initiated and conducted Service Tax Audit of many assessees.

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