Service Tax

Audit by department: Justified or not?

Times and now, questions have been raised on the qualifications and eligibility of the officers of the department to conduct audit, but the Government has proved to be adamant in continuing the ritual despite of the poor results of such audits. This piece of articulation is on the journey of provisions related to audit in the Chapter V o...

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Interpretation and Meaning of Word ‘foodstuff’

The service tax official dispute the exemption provided for transportation of foodstuff. This article will help to understand the meaning and interpretation of the word Foodstuff and the relevant provisions for exemption for transportation of foodstuff....

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Updated List of Exempt Services under Service Tax

In this Article we have prepared a List of Services which are exempt from Service Tax as on date from Service Tax after considering Principal Service Tax Notification 25/2012-Service Tax and subsequent Notifications issued by CBEC from time to time....

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Farewell to Cadila verdict on allowability of input credit on Commission

High Court of Gujarat ruled that service tax paid on the commission of the commission agent is not an input service and as such credit of tax paid cannot be availed. The judgment was received by the revenue with much gusto. The demands for credit reversal were raised PAN India on the basis of this judgment and conveniently contrary judgme...

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Service Tax on Construction Industry – A compilation

Under the new regime of service tax i.e after 01.07.2012 service tax on construction service is explained u/s 66 E(b) i.e. declared service of the Finance Act,1994. The constitutional validity was also upheld under old regime in case of Maharashtra Chamber of Housing Industry v. Union of India...

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ACES Service Desk work till late on 1st Four Saturdays of Oct 2016

The ACES Service Desk functions on working days from Monday to Friday between 9 AM and 7 PM and on Saturdays between 9 AM to 2.30 PM. However, the Service Desk will remain open from 9AM to 7PM on all Saturdays (i.e., 01.10.2016, 08.10.2016, 15.10.2016 & 22.10.2016) in the month of October, 2016 also and […]...

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Excise & Service Tax Registrants to get converted into PAN based Registrant

All the TEMP based Registrants (Central Excise & Service Tax) are advised to get converted into PAN based Registrants immediately since only the PAN based Registrants will be considered for migration to GSTN for GST implementation. For details: File1_Active_Registration click here File2-Active Registration-No payment click here File3-...

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Indirect Tax collections upto August 2016 shows 27.5% increase

The figures for indirect tax collections (Central Excise, Service Tax and Customs) upto August 2016 show that net revenue collections are at Rs 3.36 lakh crore which is 27.5% more than the net collections for the corresponding period last year. Till August 2016, 43.2% of the Budget Estimates of indirect taxes for Financial Year 2016-17 ha...

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CAG criticises Service Tax VCES, 2013

The Performance Audit of CAG revealed deficiencies in the design and enabling provisions of the Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES), non-compliance to provisions prescribed in various stages and inadequacies in tax administration ...

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Direct / Indirect Tax Collections up to July, 2016

Indirect Tax Collections up to July, 2016 indicate net revenue collections of Rs.2,71,719 crore as compared to Rs.209217 crore in the corresponding period last year and thereby registering an increase of 29.9% over the corresponding period; 34.9% of the Budget Estimates of indirect taxes for FY 2016-17 achieved till July 2016. ...

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SC Stays Delhi HC judgment on Service Tax Audit by Department or CAG

Union Of India Vs. Mega Cabs Pvt. Ltd. (Supreme Court) - In the case of Mega Cabs Pvt. Ltd. Vs. Union Of India & Ors. dated 03.06.2016 , Honorable Delhi High Court has Declared Rule 5A(2) of the Service Tax Rules, as amended, to the extent that it authorises the officers of the Service Tax Department, the audit party deputed by a Commissioner or the C...

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Assessee cannot be forced to pay entire disputed amount during pendency of assessment

Prosper Build Home Pvt. Ltd. V/s. Union Of India (Allahabad High Court) - The facts leading to the filing of the writ petition is that the petitioner provides labour in the construction of buildings to various builders under a works contract. It is alleged that under the agreement the petitioner is liable to pay service tax w.e.f. 01.07.2012....

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Service Tax on alcoholic liquor manufacture on job work basis for human consumption valid: HC

Carlsberg India Private Limited Vs. Union Of India & Ors. (Delhi High Court) - Service Tax on manufacture of alcoholic liquor for human consumption on job work basis with effect from 1st June 2015 is Constitutionally Valid: Delhi High Court. Issue Under Consideration These are three petitions filed under Article 226 of the Constitution of India challenging the constitutional v...

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Service Tax on Short Term Hotel Accommodation Unconstitutional: HC

Federation Of Hotels And Restaurants Association Of India And Ors. Vs. Union of India And Ors. (Delhi High Court) - Issue Before Court The challenge in this petition under Article 226 of the Constitution of India is to the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision to any person by a restaurant, by having the facility of air-conditioning in any part of i...

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Service Tax Excess payment can be adjusted in Subsequent months

M/s. Schwing Stetter (India) Pvt Ltd Vs Commissioner of Central Excise, LTU (CESTAT Chennai) - Appellant is the centrally registered taxpayer and the error committed could not be detected immediately and it took almost a month to recognise the excess payment made in the month of May, 2011 and hence it was adjusted against the tax liabilities for the month of July, 2011...

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Revised Guidelines for arrest for Failure in Service Tax Payment

Circular No 201/11/2016-Service Tax - (30/09/2016) - Power of arrest in Service Tax is available only if a person collects any amount as service tax but fails to pay the amount so collected to the credit of the Central Government beyond the period of six months from the date on which such payment becomes due and the amount exceeds rupees two crore....

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Service Tax Exemption on transportation to educational institutions

Notification No. 45/2016-Service Tax - (30/09/2016) - Service Tax Exemption on Service of transportation, by educational institutions to students, faculty and staff for the period commencing on and from the first day of April, 2013 and ending with the tenth day of July, 2014. ...

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Officer wise limit of service tax or CENVAT credit amount for adjudication U/s. 83A

Notification No. 44/2016-Service Tax - (28/09/2016) - Superintendent- Not exceeding rupees ten lakh (excluding the cases relating to taxability of services or valuation of services and cases involving extended period of limitation). Assistant Commissioner or Deputy Commissioner- Not exceeding rupees fifty lakhs (except cases where superintendents are e...

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CBEC amends Service Tax Return Form ST-3

Notification No. 43/2016-Service Tax - (28/09/2016) - These rules may be called the Service Tax (Third Amendment) Rules, 2016. In the Service Tax Rules, 1994, in Form ST- 3,- (i) in Part-A, in the Table, in A8,- (a) in serial number A 8.1, for the words Individual/Proprietary, the words Individual/Proprietary/ One Person Company shall be substituted;...

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Reg. Service Tax exemption on advancement of Yoga

Notification No. 42/2016-Service Tax - (26/09/2016) - Central Government is satisfied that in the period commencing on and from the first day of July, 2012 and ending with the 20th day of October, 2015 (hereinafter referred to as the said period) according to a practice that was generally prevalent, there was non-levy of service tax on the services by ...

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Recent Posts in "Service Tax"

Revised Guidelines for arrest for Failure in Service Tax Payment

Circular No 201/11/2016-Service Tax (30/09/2016)

Power of arrest in Service Tax is available only if a person collects any amount as service tax but fails to pay the amount so collected to the credit of the Central Government beyond the period of six months from the date on which such payment becomes due and the amount exceeds rupees two crore....

Read More

Service Tax Exemption on transportation to educational institutions

Notification No. 45/2016-Service Tax (30/09/2016)

Service Tax Exemption on Service of transportation, by educational institutions to students, faculty and staff for the period commencing on and from the first day of April, 2013 and ending with the tenth day of July, 2014. ...

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Service Tax Return FY 2016-2017- Key Changes & Amendments

In this article, below key changes / amendment under Service Tax Laws relevant for filing of Service Tax Returns (ST-3) for FY 2016-2017 are discussed:- 1. Krishi Kalyan Cess 2. Government Services under Reverse Charge Mechanism 3. CENVAT Credit Rules 4. Interest on late Payment of Service Tax 5. Form ST-3 Amendments...

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Posted Under: Service Tax

Officer wise limit of service tax or CENVAT credit amount for adjudication U/s. 83A

Notification No. 44/2016-Service Tax (28/09/2016)

Superintendent- Not exceeding rupees ten lakh (excluding the cases relating to taxability of services or valuation of services and cases involving extended period of limitation). Assistant Commissioner or Deputy Commissioner- Not exceeding rupees fifty lakhs (except cases where superintendents are empowered to adjudicate)...

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CBEC amends Service Tax Return Form ST-3

Notification No. 43/2016-Service Tax (28/09/2016)

These rules may be called the Service Tax (Third Amendment) Rules, 2016. In the Service Tax Rules, 1994, in Form ST- 3,- (i) in Part-A, in the Table, in A8,- (a) in serial number A 8.1, for the words Individual/Proprietary, the words Individual/Proprietary/ One Person Company shall be substituted;...

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ACES Service Desk work till late on 1st Four Saturdays of Oct 2016

The ACES Service Desk functions on working days from Monday to Friday between 9 AM and 7 PM and on Saturdays between 9 AM to 2.30 PM. However, the Service Desk will remain open from 9AM to 7PM on all Saturdays (i.e., 01.10.2016, 08.10.2016, 15.10.2016 & 22.10.2016) in the month of October, 2016 also and […]...

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Posted Under: Service Tax |

Excise & Service Tax Registrants to get converted into PAN based Registrant

All the TEMP based Registrants (Central Excise & Service Tax) are advised to get converted into PAN based Registrants immediately since only the PAN based Registrants will be considered for migration to GSTN for GST implementation. For details: File1_Active_Registration click here File2-Active Registration-No payment click here File3-...

Read More
Posted Under: Service Tax |

SC Stays Delhi HC judgment on Service Tax Audit by Department or CAG

Union Of India Vs. Mega Cabs Pvt. Ltd. (Supreme Court)

In the case of Mega Cabs Pvt. Ltd. Vs. Union Of India & Ors. dated 03.06.2016 , Honorable Delhi High Court has Declared Rule 5A(2) of the Service Tax Rules, as amended, to the extent that it authorises the officers of the Service Tax Department, the audit party deputed by a Commissioner or the CAG […]...

Read More

Reg. Service Tax exemption on advancement of Yoga

Notification No. 42/2016-Service Tax (26/09/2016)

Central Government is satisfied that in the period commencing on and from the first day of July, 2012 and ending with the 20th day of October, 2015 (hereinafter referred to as the said period) according to a practice that was generally prevalent, there was non-levy of service tax on the services by way of advancement of Yoga provided by e...

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ST Exemption on one time upfront amount to State Govt Industrial Development Undertakings

Notification No. 41/2016-Service Tax (22/09/2016)

Seeks to exempt taxable service provided by State Government Industrial Development Corporations/ Undertakings by way of granting long term (thirty years, or more) lease of industrial plots to industrial units from so much of service tax which is leviable on the one time upfront amount (called as premium, salami, cost, price, development ...

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