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 : 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 : Learn about the process of deducting and claiming TDS on Google Ads payments in India. Understand key rules, deadlines, and the st...
Service Tax : Supreme Court ruled stem cell banking services are healthcare, exempt from service tax. Extended limitation period also found wron...
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 Supreme Court held that land acquisition and sale agreements do not constitute taxable “real estate services,” dismissing ...
Service Tax : CESTAT Chandigarh ruled that Punjab Cricket Association was not liable for service tax on a tournament subsidy received from Proca...
Service Tax : The Madras High Court reserved petitioners' right to claim a tax refund, agreeing to defer the decision until the Supreme Court ...
Service Tax : The Calcutta High Court permitted Subrata Mondal to clear his tax liability in installments after an initial ₹10 lakh payment, d...
Service Tax : Since common input services were used for both taxable output and trading, assessee was required to reverse proportionate credit a...
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 Supreme Court held that land acquisition and sale agreements do not constitute taxable “real estate services,” dismissing the Revenue’s appeal for service tax demand.
CESTAT Chandigarh ruled that Punjab Cricket Association was not liable for service tax on a tournament subsidy received from Procam International. The Tribunal held the payment related to sponsorship services, where tax liability rests with the recipient. The service tax demand was set aside.
The Madras High Court reserved petitioners’ right to claim a tax refund, agreeing to defer the decision until the Supreme Court rules on the SLP challenging the Gujarat High Court’s judgment in Sal Steels Limited. The Revenue cited conflicting rulings from the Delhi and Allahabad High Courts as grounds for delay.
The Calcutta High Court permitted Subrata Mondal to clear his tax liability in installments after an initial ₹10 lakh payment, directing the appeal to be heard on merits.
Supreme Court reaffirms Service Tax applicability on export cargo handling services by Airports Authority of India under Airport Services, overriding the exclusion in Cargo Handling Service.
Since common input services were used for both taxable output and trading, assessee was required to reverse proportionate credit attributable to trading along with interest. Penalty under Rule 15(3) to be confined to proportionate irregular credit finally determined.
The Madras High Court allowed TVS Srichakra Limited’s plea, declaring Notification Nos. 14/2017, 15/2017, and 16/2017 ultra vires for exceeding the scope of Section 68(2) of the Finance Act, 1994, and quashed related show cause notices.
The Madras High Court ruled that absence of pre-consultation does not invalidate a show cause notice, holding that departmental circulars are not legally binding.
CESTAT Hyderabad held that a service tax demand cannot be dismissed merely because payment was made in advance and remanded the matter for verification of the period of service receipt.
CESTAT Mumbai set aside an order that rejected an exporter’s supplementary claim for Swatch Bharat Cess (SBC) refund. The Tribunal ruled that Rule 5 of the Cenvat Credit Rules has no bar on filing multiple refund claims for the same period.
