Service Tax India: Read the latest service tax notification, challan, news & updates, circulars, act, rules, articles & forms on Taxguru.in. ST1 ST2 ST3 payment challan budget amendments, place of provision, point of taxation.
Service Tax : The Bombay High Court ruled that legal services provided by an advocate to a partnership firm of advocates are exempt under servic...
Service Tax : The Court held that booking speakers for an event does not amount to event management. Participation or facilitation alone cannot ...
Service Tax : Supreme Court reaffirms Service Tax applicability on export cargo handling services by Airports Authority of India under Airport S...
Service Tax : Under India’s earlier service tax regime, legal services initially enjoyed complete exemption from taxation. This position chang...
Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...
Service Tax : [Screening, Diagnosis & Management of Mucormycosis (black fungus)] Mucormycosis – if uncared for – may turn fatal ...
Service Tax : Chartered Accountants Association, Jalandhar has made a representation to FM regarding Misuse of Official Position by making rovin...
Service Tax : Officers of CGST Delhi North Commissionerate have arrested one Director of a Company for evasion of Service Tax. The Company had...
Service Tax : A suitable amnesty scheme must be thought of for all Central Laws and State Laws which have been merged in GST in one go to reduce...
Service Tax : Section 16 of CAG’s (DPC) Act, 1971 mandates CAG to audit receipts payable into consolidated fund of India and to satisfy that t...
Service Tax : The CESTAT Mumbai held that services relating to outbound tours conducted entirely outside India were not liable to service tax un...
Service Tax : CESTAT Chennai held that construction of educational institutions up to 30 June 2012 was not taxable as the Department failed to p...
Service Tax : CESTAT Chennai held that the extended limitation period cannot be invoked where the Department itself disagreed with the CERA audi...
Service Tax : CESTAT Bangalore held that renting residential premises to an educational institution for use as student hostels qualifies for exe...
Service Tax : CESTAT Chennai held that the one-time 50% capital cost collected for water supply infrastructure qualified for exemption under Sec...
Service Tax : Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Shell India Markets Pvt. Ltd. vide Order No. 08/202...
Service Tax : Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s A.K. Construction Co. vide Order No. 07 /2023-...
Service Tax : Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s Hi-tech Equipment Services vide Order No. 06/2...
Service Tax : Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s Subhash Earthmovers vide Order No. 05/2023-Ser...
Service Tax : CBIC earlier noted that the practice of payment of Service tax by way of book adjustment adopted by the Department of Posts and th...
The CESTAT Mumbai held that services relating to outbound tours conducted entirely outside India were not liable to service tax under the Finance Act, 1994. It concluded that journeys commencing and ending outside India fell outside the statutory charging provisions.
CESTAT Chennai held that construction of educational institutions up to 30 June 2012 was not taxable as the Department failed to prove the buildings were primarily for commerce or industry. The demand for that period was accordingly set aside.
CESTAT Chennai held that the extended limitation period cannot be invoked where the Department itself disagreed with the CERA audit objection that triggered the show cause notice. The Tribunal ruled that the dispute was interpretational and the demand was therefore time-barred.
CESTAT Bangalore held that renting residential premises to an educational institution for use as student hostels qualifies for exemption under Section 66D(m). The Tribunal ruled that the ultimate residential use of the property, not the identity of the lessee, determines eligibility for exemption.
CESTAT Chennai held that the one-time 50% capital cost collected for water supply infrastructure qualified for exemption under Section 104 of the Finance Act. The Tribunal ruled that the department could not take a contrary view after granting the same exemption for earlier periods.
The Tribunal held that the mark-up earned on ocean freight represented profit and was not liable to service tax under Steamer Agent Services. It set aside the demand by following its earlier decision in the appellant’s own case.
CESTAT Chennai held that rejection of a VCES declaration was unsustainable because the show cause notice was issued beyond the prescribed 30-day period. The Tribunal set aside the rejection and allowed the appeal with consequential relief.
CESTAT Chennai dismissed the Revenue’s appeal after holding that the earlier Tribunal decision had already ruled that service tax on works contract services for construction of educational institutions during the disputed period was unsustainable. The Tribunal found no basis to revive the demand by reclassifying the institutions.
The Jharkhand High Court directed the authority to implement the CESTAT order and determine whether a refund with interest or tax with interest was payable. The exercise must be completed within three months after hearing the petitioner, if necessary.
CESTAT Chennai held that a subcontractor arranging transportation on behalf of a principal contractor was not the person liable to pay freight under GTA provisions. The demand was set aside as the principal contractor had already discharged service tax, making the levy unsustainable.
