Service Tax

Video Presentation: Reverse Charge – POT & Krishi Kalyan Cess

The Central Government vide Notification No. 21/2016-ST dated March 30, 2016, has amended Rule 7 of the Point of Taxation Rules, 2011 (the POTR) by inserting a proviso after the second proviso, in order to provide Point of Taxation (POT), where there is change in the liability or extent of liability of Service tax to be paid by Service Re...

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Service Tax on Aggregator Services

The term aggregator implies that there should be a web-based software application and a communication device to connect potential customers with the service providers to provide services under the brand name/trade name of the person owning the software application....

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Whether ‘Google Adsense’ Liable to be Taxed under Service Tax?

Prior to 2014, Digital Ads were specifically exempted from the levy of service tax in India and were specifically mentioned in the Negative List of Services. However, this exemption has now been withdrawn and Digital Ads are no longer part of the Negative List of Services. As this exemption has now been withdrawn, Service Tax on digital a...

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Appeal to Commissioner (Appeal) under Service Tax

Service tax has become a major source of revenue to the government. Service tax being complicated on many issues and interpretation often lead to litigation. Government has also expanded the service tax department considerably to stop and find out tax evasion. Knowingly or unknowingly, if one remains fail to comply with the service tax pr...

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Service Tax Exemption To Small Service Provider (SSP)

1. Threshold Exemption- A Small service provider whose value of taxable service from one or more premises did not exceeds Rs.10 lakhs in previous financial year will be exempt from tax in next financial year upto first consecutive payment of Rs. 10 lakhs received. However, if taxable turnover in current year exceeds the specified limit, t...

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Guidelines for Rewards to Informers of Tax Evasion

As per the guidelines, the Competent Authority may grant reward not exceeding 10% of the extra income-tax and wealth-tax levied and actually realized, but subject to a ceiling of Rs. 15,00,000/- (rupees fifteen lakhs only) if the aforesaid taxes are directly attributable to the information, including documents, supplied by the informant....

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ST3 Return filing date extended to 29th April 2016

The Central Government has extended the date of filing of ST-3 returns to 29.04.2016 from 25.04.2016 owing to certain difficulties being faced by the taxpayers in the ACES application....

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CBEC takes Litigation Management & Dispute Resolution measures

CBEC takes Litigation Management and Dispute Resolution measures; Field formations file applications for withdrawal in 980 and 2174 cases in High Courts and CESTAT respectively as per the new threshold monetary limits prescribed; Out of this, High Courts allow withdrawal in 250 cases and CESTAT in 202 cases....

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CBI arrests a Service Tax Superintendent for accepting bribe

The Central Bureau of Investigation has arrested a Superintendent of Service Tax Commissionerate, Nehru Place, New Delhi for demanding & accepting a bribe of Rs.1,50,000/- from the complainant....

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Tax on Services provided by Govt or Local Authority wef 01.04.2016

Any service provided by the Government or a local authority to a business entity has been made taxable with effect from 1st April 2016. Prior to this, only support services provided by Government or local authority to business entities were taxable....

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Service tax on admission to amusement facilities is constitutional

M/s Kanjirappilly Amusement Park and Hotels P. Ltd. vs. UOI, CCEx and State of Kerala (Kerala High Court) - Kerala High Court held that levy of service tax on admission to amusement facilities do not result into any trenching of Union Parliament on power conferred on State as two aspects taxed by respective legislatures are 'service' and 'amusement' and no law is invalid in taxing its respective aspect e...

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Service of notice via speed post without delivery proof is invalid

M/s. Hindustan Institute of Aeronautics Vs.C.C.E. & S.T - The appellant has contended that the primary adjudication order claimed have to be sent by speed post was not received by it and when it received copy thereof, it filed the appeal within the prescribed period. It also contended that service by speed post is not in accordance with provisions of Sect...

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Calcutta High Court stays Service Tax on Senior Advocate

Bar Association, High Court, Calcutta & Anr. Vs. Union Of India & Ors (Calcutta High Court) - The petitioner is a designated Senior Advocate practising in this Court and challenges notifications bearing nos. 9/2016 and 18/2016, both dated March 1, 2016, seeking to amend previous notifications of June 30, 2012 pertaining to service tax. The petitioner also challenges another notification bear...

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No service tax on notional interest of security deposit

The Lake Palace Hotel and Motels P Ltd. vs. Commissioner of Central Excise (CESTAT Delhi) - It was held that service tax is not payable on the notional interest accrued on the security deposit received on providing immovable property on rent....

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Service Tax on Services to or from Amalgamating Companies after appointed date

M/s Usha International Ltd. Vs. CST, New Delhi (CESTAT-New Delhi) - It was held that In case of amalgamation of companies appointed date as per Amalgamation Scheme is required to be taken as the date of amalgamation and not the date on which entire formalities were completed and the service provided by assessee from the appointed date to Amalgamating Company is to...

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CBEC Clarification with regard to disposal of Call Book cases

Circular No. 1028/16/2016-CX - (26/04/2016) - Board had specified the following categories of cases which can be transferred to the Call Book, namely, i. Cases in which the department has gone in appeal to the appropriate authority, ii. Cases where injunction has been issued by Supreme Court/ High Court/ CEGAT, etc. iii. Cases where audit objec...

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ST3 Return filing date extended to 29th April 2016

Order NO. 1/2016-Service Tax - (25/04/2016) - The Central Government has extended the date of filing of ST-3 returns to 29.04.2016 from 25.04.2016 owing to certain difficulties being faced by the taxpayers in the ACES application....

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CBEC: Reg. delay in preparation & filing of counter reply to court cases

No.C-18013/08/2015-Ad - (22/04/2016) - It has come to the notice of the Board that in a number of cases where O.As/WPs/SLPS were filed before the Courts/CATs against the Departments, there have been inordinate delays in filing counter replies especially in those cases where the jurisdictional CCs/DGs have not been made respondents. This ...

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IRS (Customs and Central Excise ) Group ‘A’ Rules, 2016

G.S.R. 438(E) - (22/04/2016) - (1) There shall be constituted a Service known as the Indian Revenue Service (Customs and Central Excise) Group ‘A’ consisting of persons appointed to the Service under rule 5. (2) All the posts included in the Service shall be classified as Group ‘A’ posts....

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CBEC instruct commissioners to stop working in casual manner

F No 390/CESTAT/24/2016-JC - (13/04/2016) - CBEC instructs that file and notes on the file should not only be concise but should also contain the details of minutes recorded in a case. Fixing/ Re-fixing of personal hearing is a vital step towards the disposal of the case by the quasi judicial / appellate authority. There can be no casual app...

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Recent Posts in "Service Tax"

Video Presentation: Reverse Charge – POT & Krishi Kalyan Cess

The Central Government vide Notification No. 21/2016-ST dated March 30, 2016, has amended Rule 7 of the Point of Taxation Rules, 2011 (the POTR) by inserting a proviso after the second proviso, in order to provide Point of Taxation (POT), where there is change in the liability or extent of liability of Service tax to be paid by Service Re...

Read More
Posted Under: Service Tax |

Service Tax on Aggregator Services

The term aggregator implies that there should be a web-based software application and a communication device to connect potential customers with the service providers to provide services under the brand name/trade name of the person owning the software application....

Read More
Posted Under: Service Tax |

Guidelines for Rewards to Informers of Tax Evasion

As per the guidelines, the Competent Authority may grant reward not exceeding 10% of the extra income-tax and wealth-tax levied and actually realized, but subject to a ceiling of Rs. 15,00,000/- (rupees fifteen lakhs only) if the aforesaid taxes are directly attributable to the information, including documents, supplied by the informant....

Read More
Posted Under: Service Tax |

Whether ‘Google Adsense’ Liable to be Taxed under Service Tax?

Prior to 2014, Digital Ads were specifically exempted from the levy of service tax in India and were specifically mentioned in the Negative List of Services. However, this exemption has now been withdrawn and Digital Ads are no longer part of the Negative List of Services. As this exemption has now been withdrawn, Service Tax on digital a...

Read More
Posted Under: Service Tax |

Appeal to Commissioner (Appeal) under Service Tax

Service tax has become a major source of revenue to the government. Service tax being complicated on many issues and interpretation often lead to litigation. Government has also expanded the service tax department considerably to stop and find out tax evasion. Knowingly or unknowingly, if one remains fail to comply with the service tax pr...

Read More
Posted Under: Service Tax |

Service Tax Exemption To Small Service Provider (SSP)

1. Threshold Exemption- A Small service provider whose value of taxable service from one or more premises did not exceeds Rs.10 lakhs in previous financial year will be exempt from tax in next financial year upto first consecutive payment of Rs. 10 lakhs received. However, if taxable turnover in current year exceeds the specified limit, t...

Read More

CBEC Clarification with regard to disposal of Call Book cases

Circular No. 1028/16/2016-CX (26/04/2016)

Board had specified the following categories of cases which can be transferred to the Call Book, namely, i. Cases in which the department has gone in appeal to the appropriate authority, ii. Cases where injunction has been issued by Supreme Court/ High Court/ CEGAT, etc. iii. Cases where audit objections are contested. (stands rescinded v...

Read More

ST3 Return filing date extended to 29th April 2016

Order NO. 1/2016-Service Tax (25/04/2016)

The Central Government has extended the date of filing of ST-3 returns to 29.04.2016 from 25.04.2016 owing to certain difficulties being faced by the taxpayers in the ACES application....

Read More

CBEC takes Litigation Management & Dispute Resolution measures

CBEC takes Litigation Management and Dispute Resolution measures; Field formations file applications for withdrawal in 980 and 2174 cases in High Courts and CESTAT respectively as per the new threshold monetary limits prescribed; Out of this, High Courts allow withdrawal in 250 cases and CESTAT in 202 cases....

Read More
Posted Under: Service Tax |

CBEC: Reg. delay in preparation & filing of counter reply to court cases

No.C-18013/08/2015-Ad (22/04/2016)

It has come to the notice of the Board that in a number of cases where O.As/WPs/SLPS were filed before the Courts/CATs against the Departments, there have been inordinate delays in filing counter replies especially in those cases where the jurisdictional CCs/DGs have not been made respondents. This has led to adverse orders and indictment...

Read More
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