Service Tax News, Articles, Notifications and Forms

  • Feb
  • 07
  • 2016

Introduction to Service Tax in Brief

Added In Service Tax
Budget 2012 has ushered a new system of taxation of services, which is also popularly known as Negative list. The new changes are a paradigm shift from the existing system, where only services of specified descriptions were taxed. Old scheme (before 30.06.2012) levied tax on 119 prescribed services and every service has a unique code, but new scheme (from 01.07.2012) levies tax on all the services except certain negative listed services.

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  • Feb
  • 07
  • 2016

Summons Under Service Tax Provisions

Added In Service Tax
Legally a ‘summons’ is a legal document issued by a Court or by an administrative agency of a Government for various purposes. Summons is of various types. One among them is ‘notice to appear’. In this summons is prepared and served on a person by a law enforcement officer, compelling the appearance of a person before him within a certain period of time or on certain date to give information or furnish documents etc.,

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  • Feb
  • 05
  • 2016

Exemption of Services –Notification No. 25 dated 20.06.2012 updated till date

Added In Service Tax
List of Exempted Services 1. Services Provided to the United Nations or a specified international organization. 2. With effect from 01.04.2015 (Substituted by Notification No. 06/2015-ST, Dated 01.03.2015) (i) Health care services by a clinical establishment, an authorized medical practitioner or para-medics;

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  • Feb
  • 05
  • 2016

Rebate/refund of SB Cess on exports & services used in SEZ; Cenvat credit cannot be used for SB Cess & others

Added In Service Tax
Central Government (CG) has issued various Notifications under the Service tax and the Central Excise for extending the benefit of refund/rebate to the Swachh Bharat Cess (SB Cess) component and the input services used beyond factory for export. Further, the Cenvat Credit Rules, 2004 (the Credit Rules) has been amended to allow Cenvat credit on commission agent’s services and to make explicit that Cenvat credit shall not be used for payment of SB Cess.

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  • Feb
  • 03
  • 2016

Rebate of Swachh Bharat Cess paid on all services, used in providing services exported

Added In Service Tax
Notification No. 03/2016-Service Tax – Seeks to amend notification No. 39/2012- ST, dated the 20th June, 2012 so as to provide for rebate of Swachh Bharat Cess paid on all services, used in providing services exported in terms of rule 6A of the Service Tax Rules.

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  • Feb
  • 03
  • 2016

Refund of Swachh Bharat Cess paid on specified services used in a SEZ

Added In Service Tax
Notification No. 02/2016-Service Tax (ba) the SEZ Unit or the Developer shall be entitled to- i. refund of the Swachh Bharat Cess paid on the specified services on which ab-initio exemption is admissible but not claimed; and ii. the refund of amount as determined by multiplying total service tax distributed to it in terms of clause (a) by effective rate of Swachh Bharat Cess and dividing the product by rate of service tax specified in section 66B of the Finance Act, 1994.

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  • Feb
  • 03
  • 2016

Reg. Refund of service tax on services used beyond factory for export of goods

Added In Service Tax
Notification No. 01/2016-Service Tax Seeks to amend notification No. 41/2012- ST, dated the 29th June, 2012 so as to allow refund of service tax on services used beyond the factory or any other place or premises of production or manufacture of the said goods for the export of the said goods and to increase the refund amount commensurate to the increased service tax rate.

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  • Feb
  • 03
  • 2016

Benefit of abatement cannot be denied where Cenvat credit inadvertently taken earlier was subsequently reversed with interest

Added In Service Tax
The Hon’ble CESTAT, Ahmedabad relying upon the judgments of Chandrapur Magnet Wires (P.) Ltd. Vs. CCE [1996 taxmann.com 736 (SC)] and Leotronics Scales (P.) Ltd. Vs. CCE [Final Order No. 50894 of 2015, dated 23-1-2015], held that when the Appellant has reversed the Cenvat credit amount inadvertently availed earlier along with the interest from the date of availment upto the date of reversal of credit, benefit of abatement cannot be denied.

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  • Feb
  • 03
  • 2016

Cenvat credit of Service tax paid on outward transportation is available when ownership of goods has been transferred from seller to buyers at buyer’s premises

Added In Service Tax
Hon’ble CESTAT, New Delhi relying upon the plethora of judgments and by observing various provisions in this regard, held that in the instant case, buyer has borne risk of damage to goods during transit and freight charges were an integral part of price of goods sold by the Respondent to its buyers. Therefore, buyer’s premises will qualify as ‘place of removal’ for purpose of taking Cenvat credit of Service tax paid on transportation of goods.

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  • Feb
  • 03
  • 2016

Margin earned by franchisees on sale of SIM cards/recharge coupons not liable to Service tax

Added In Service Tax
CESTAT, Allahabad relying upon plethora of judicial pronouncements held that in the instant case, BSNL has already paid Service tax on the SIM cards and recharge coupons sold to the Appellant and therefore, again demanding Service tax from the Appellant would amount to double taxation, which is not permissible in law. Further, the Appellant was only engaged in purchase and sale of SIM cards & recharge coupons and his relationship with BSNL is on principal to principal basis.

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