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 : CESTAT held that CENVAT credit on employee travel, guest house caretaker services, and group health insurance was admissible as th...
Service Tax : The tribunal remanded the case after finding insufficient evidence to prove that refund and Cenvat credit were not claimed on the ...
Service Tax : The issue was rejection of a declaration under the dispute resolution scheme citing lack of quantification. The Court held that li...
Service Tax : The Tribunal held that the margin between purchase and sale of vehicles is trading profit, not commission. Service Tax demand on s...
Service Tax : The Tribunal held that service tax cannot be demanded again under RCM if already paid by the service provider. However, the benefi...
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...
CESTAT held that CENVAT credit on employee travel, guest house caretaker services, and group health insurance was admissible as the services were used in relation to business operations.
The tribunal remanded the case after finding insufficient evidence to prove that refund and Cenvat credit were not claimed on the same services. Refund eligibility will depend on verification of non-availment of dual benefits.
The issue was rejection of a declaration under the dispute resolution scheme citing lack of quantification. The Court held that liability was quantified before the cutoff date and directed acceptance of the declaration.
The Tribunal held that the margin between purchase and sale of vehicles is trading profit, not commission. Service Tax demand on such margin was therefore unsustainable.
The Tribunal held that service tax cannot be demanded again under RCM if already paid by the service provider. However, the benefit applies only when full payment is conclusively proven.
Composite contracts involving supply of materials could not be taxed under construction or other service categories and only the service portion was liable to tax.
The case involved a refund claim filed years after the taxpayer became aware of excess payment. The Tribunal held that delay under Section 11B barred the claim, leading to dismissal.
The Tribunal found that the show cause notice did not identify the relevant provision under Business Auxiliary Services. It held that absence of specific legal basis renders the demand unsustainable.
The court held that service tax paid on foreign exchange profit was not taxable and should have been refunded. It ruled that limitation cannot justify retention of wrongly collected tax.
The case addressed whether services like rent-a-cab, catering, and business support qualify as input services for SEZ refund claims. The Tribunal held they are eligible for refunds when used in authorised operations, reinforcing prior rulings.
