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Service Tax

How to File Self-Employment Tax in the UK?

Independent work is quite difficult, and it involves a lot of liability. You should care for your workers, handle your cash, settle your assessments, and present your government forms. Whether or not independently employed, people are needed to pay personal assessment paying little heed to their type of revenue. Nonetheless, independently...

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Registration is not a requirement for filling Service tax refund claim

CESTAT held that registration with the department is not a prerequisite to claim Service tax refund. Further, directed that the assessee is entitled to get the refunds accordingly along with applicable interest....

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Service tax not leviable on commercial coaching or training services

CESTAT held that the service of providing professional/ vocational training courses and providing certificates to the students, on the basis of which the students are getting jobs or are trained to work as an entrepreneur / self-employed, falls under the exclusion clause of Section 65(27) of the Finance Act, 1994....

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CESTAT Quashed Service tax demand on movie exhibitor under BSS category

Hyderabad CESTAT held that service of providing exhibition of movies by the exhibitor to the producers/distributors of such movies is not a support or assistance activity but is an activity on its own accord, therefore does not fall under the category of Business Support Service (BSS) as per Section 73(1A) of the Finance Act, 1994 (the Fi...

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Limitation period for granting refund not applicable to refund of Custom duty paid in excess

CESTAT held that when the customs duty is paid in excess, the department is liable to refund the same and the limitation provided under Section 27 of the Customs Act, 1962 will not be applicable....

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Black fungus – Evidence Based Advisory in the Time of Covid-19

[Screening, Diagnosis & Management of Mucormycosis (black fungus)] Mucormycosis – if uncared for – may turn fatal Mucormycosis is a fungal infection that mainly affects people who are on medication for other health problems that reduces their ability to fight environmental pathogens. Sinuses or lungs of such individuals ge...

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Service Tax Department issuing illegal SCN for FY 2014-15

Chartered Accountants Association, Jalandhar has made a representation to FM regarding Misuse of Official Position by making roving enquiries & issuing illegal Show Cause Notices by Central Excise (Service Tax) Department. Central GST Department has been issuing Show Cause Notices (SCNs) for FY 14-15 for difference in Receipts as per ...

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Director of a company arrested for evasion of Service Tax

 Officers of CGST Delhi North Commissionerate have arrested one Director of a Company for evasion of Service Tax. The Company had collected more than Rs. 3 Crores as Service Tax from its clients but had not deposited the same with the Government Exchequer. The power to arrest is provided under Section 91 of the Finance Act […]...

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ICAI Pre Budget 2018 Suggestion on Service Tax, Cenvat Credit Rules, Excise Duty, Custom Duty & CST

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 existing litigation. The scheme must be well thought out since most schemes have failed for the following key reasons, among others...

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Summary of CAG Audit Report on Service Tax for Year ending on March 2017

Section 16 of CAG’s (DPC) Act, 1971 mandates CAG to audit receipts payable into consolidated fund of India and to satisfy that the rules and procedures are designed to secure an effective check on the assessment, collection and proper allocation of revenue and are being duly observed. ...

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CESTAT directs Re-determination of Service Tax on Renting of Stall to Hawkers by Municipality

Mira Bhaindar Municipal Corporation Vs Commissioner of CGST & Central Excise (CESTAT Mumbai) - Mira Bhaindar Municipal Corporation Vs Commissioner of CGST & Cen. Excise, Thane (CESTAT Mumbai) The crux of the submissions made by the appellant who is a  Municipal Corporation is that  these services (Ground rent market/ sports ground rent, Permitted Stall ground Rent, BOT Lease Rent, Blood...

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Proprietary concerns registered as factories, liable to pay service tax under RCM

Harjas Associates Private Limited Vs Commissioner, Customs & Central Excise & Service Tax (CESTAT Delhi) - Harjas Associates Private Limited Vs Commissioner, Customs & Central Excise & Service Tax (CESTAT Delhi) It is not the case of the department that the appellant though has collected the service tax but not paid the same to the government. The demand confirmed in the impugned order pertains t...

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HC quashes order rejecting Form SVLDRS-1 proving opportunity hearing

Sunil Jay Prakash Singh Vs Union of India (Bombay High Court) - Sunil Jay Prakash Singh Vs Union of India (Bombay High Court) A perusal of the Order passed by the Respondent No.5 indicates that the applications were rejected without affording any opportunity of being heard. The question, as to, whether the tax liabilities are already quantified or not as on 30th...

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No Service Tax payable in absence of clauses pertaining to Consideration in Contract

B.G. Exploration and Production India Ltd. Vs Commissioner of CGST (CESTAT Mumbai) - B.G. Exploration & Production India Ltd. Vs Commissioner of CGST (CESTAT Mumbai) Conclusion: In present facts of the case, the Hon’ble Tribunal observed that allowed appeals on the ground that consideration cannot be deciphered out from any clauses of the Contract and without consideration Ser...

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Section 142 CGST Act provides for refund in cash for any adjustment regarding refund of duty or liability

Banswara Syntex Ltd. Commissioner of Central Goods & Service Tax,(CESTAT Delhi) - Banswara Syntex Ltd. Commissioner of Central Goods & Service Tax,(CESTAT Delhi) The appellant applied or refund of the pre-deposit amount of Rs.75,63,721/-, which was allowed vide order-in-original dated 3.9.2015. However, refund of Rs.33,69,417/- was allowed in cash and balance amount of Rs.41,...

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Procedures for refund of excise duty on purchase of petrol/diesel/fuel oil by Diplomatic Missions Reg.

Instructions No. 116/40/2021-CX-3 - (10/11/2021) - It has come to notice of the Board that at certain places, the Diplomatic Missions are facing difficulties in getting refund of excise duty paid on petrol/diesel/fuel oil, etc....

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CBIC Notifies Rate of Exchange of Foreign Currencies wef 04.11.2021

Notification No. 90/2021- Customs (N.T.) - (03/11/2021) - CBIC notifies Rate of Exchange of Foreign Currencies against Indian Rupees with effect from 4th November, 2021 vide Notification No. 90/2021- Customs (N.T.) | Dated: 3rd November, 2021. Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs ***** No...

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Indiscreet Show-Cause Notices issued by Service Tax Authorities

NA - (26/10/2021) - Representations have been received from various trade bodies and associations regarding instances of indiscriminate issuance of demand notices by the field formations on the basis of ITR-TDS data received from Income Tax Department....

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Provisions in Cenvat Credit Rules 2004 regarding reversal of credit

Circular No. 213/3/2019-Service Tax - (05/07/2019) - Is reversal under rule 6(3) of the Cenvat Credit Rules 2004 additionally required for all the services specified in notification 26/2012-Service Tax dated 20-6-2012?...

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Tax on road or bridge access service during 08.11.2016 to 01.12.2016

Circular No. 212/2/2019-Service Tax - (21/05/2019) - The service that is provided by toll operators is that of access to a road or bridge. toll charges being merely a consideration for that service. On MoRTH/ NHAI's instructions, for the period 8-11-2016 to 1-12-2016 this service of access to a road/bridge was continued to be provided without collecti...

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Recent Posts in "Service Tax"

CESTAT directs Re-determination of Service Tax on Renting of Stall to Hawkers by Municipality

Mira Bhaindar Municipal Corporation Vs Commissioner of CGST & Central Excise (CESTAT Mumbai)

Mira Bhaindar Municipal Corporation Vs Commissioner of CGST & Cen. Excise, Thane (CESTAT Mumbai) The crux of the submissions made by the appellant who is a  Municipal Corporation is that  these services (Ground rent market/ sports ground rent, Permitted Stall ground Rent, BOT Lease Rent, Blood bank and Mandap Services)  rendered by...

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Proprietary concerns registered as factories, liable to pay service tax under RCM

Harjas Associates Private Limited Vs Commissioner, Customs & Central Excise & Service Tax (CESTAT Delhi)

Harjas Associates Private Limited Vs Commissioner, Customs & Central Excise & Service Tax (CESTAT Delhi) It is not the case of the department that the appellant though has collected the service tax but not paid the same to the government. The demand confirmed in the impugned order pertains to GTA services provided by the appellant...

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HC quashes order rejecting Form SVLDRS-1 proving opportunity hearing

Sunil Jay Prakash Singh Vs Union of India (Bombay High Court)

Sunil Jay Prakash Singh Vs Union of India (Bombay High Court) A perusal of the Order passed by the Respondent No.5 indicates that the applications were rejected without affording any opportunity of being heard. The question, as to, whether the tax liabilities are already quantified or not as on 30th June 2019 itself is a […]...

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No Service Tax payable in absence of clauses pertaining to Consideration in Contract

B.G. Exploration and Production India Ltd. Vs Commissioner of CGST (CESTAT Mumbai)

B.G. Exploration & Production India Ltd. Vs Commissioner of CGST (CESTAT Mumbai) Conclusion: In present facts of the case, the Hon’ble Tribunal observed that allowed appeals on the ground that consideration cannot be deciphered out from any clauses of the Contract and without consideration Service Tax cannot be demanded. Facts: The ...

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Section 142 CGST Act provides for refund in cash for any adjustment regarding refund of duty or liability

Banswara Syntex Ltd. Commissioner of Central Goods & Service Tax,(CESTAT Delhi)

Banswara Syntex Ltd. Commissioner of Central Goods & Service Tax,(CESTAT Delhi) The appellant applied or refund of the pre-deposit amount of Rs.75,63,721/-, which was allowed vide order-in-original dated 3.9.2015. However, refund of Rs.33,69,417/- was allowed in cash and balance amount of Rs.41,94,304/- allowed by way of cenvat credit...

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Service Tax Levy not leviable based on mere Agreement for service when no payment received

Adithya Builders and Developers Vs Commissioner of Central Tax (CESTAT Bangalore)

Adithya Builders and Developers Vs Commissioner of Central Tax (CESTAT Bangalore) In a major relief to the Adithya Builders and Developers, the Banglore Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Service Tax Levy depends on services rendered, not on basis of agreements where no payment received by servi...

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How to File Self-Employment Tax in the UK?

Independent work is quite difficult, and it involves a lot of liability. You should care for your workers, handle your cash, settle your assessments, and present your government forms. Whether or not independently employed, people are needed to pay personal assessment paying little heed to their type of revenue. Nonetheless, independently...

Read More
Posted Under: Service Tax |

Manufacturing at factory of service recipient on per container basis is not a Manpower Recruitment Service

Jayesh C Patel Vs C.C.E. & S.T. (CESTAT Ahmedabad)

Jayesh C Patel Vs C.C.E. & S.T. (CESTAT Ahmedabad) There is no dispute in the fact that the appellants have entered into the contract for undertaking the manufacturing of Plastic Jars and containers in the factory of the Service recipient. The charges for the job is on per container basis, the appellants are not collecting […]...

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Electricity charges reimbursed on actual basis are not includable in gross value of renting of immovable property service

Pragati CNG Vs C.C.E. & ST (CESTAT Ahmedabad)

It can be seen that the electricity charges which is reimbursed on actual basis in terms of the contract is not includible in the gross value of service provided by the appellant to Gujarat Gas Company Limited....

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Right to avail ITC cannot be denied on service tax paid after introduction of GST

Circor Flow Technologies India Private Ltd. Vs Principal Commissioner of GST & Central Excise, (CESTAT Chennai)

Circor Flow Technologies India Private Ltd. Vs Principal Commissioner of GST & Central Excise, (CESTAT Chennai) Section 142 (3) of GST Act provides how to deal with claims of refund of service tax of tax and duty / credit under the erstwhile It is stated that therein that such claims have to be disposed in […]...

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Latest Service Tax News India

Service tax in India is the tax which is collected by the government from service providers for providing services. The person liable to pay service tax could be a service provider or the recipient of service or any person responsible for providing services. Generally, the service tax is required to be paid on all the services except for those provided in the negative list. All the service providers together with the union and state government providers and private sector service providers too are liable for paying service tax. Services Tax Act and Service Tax Rules together with the Finance Act, 2016 has provided an increase in service tax from 12.36% to 14%. This revised service tax rate would comprise of Education Cess and Secondary and Higher Education Cess. At Taxguru, we provide all the latest service tax notifications and service tax circulars. We bring you all the recent developments and updates to the Service Tax Act and the Service Tax Rules. From a change in the service tax rates to any change in the format service tax challan or any other service tax notification, we provide a comprehensive and detailed approach to service tax in India. You can view and download all the service tax circulars free of cost. We keep on updating our portal regularly so that we keep you posted on all the recent service tax notifications and updates. With our group of service tax experts, we provide a cohesive and complete analysis of the service tax related matters. We post regular blogs and articles on all the trending service tax related issues. At Taxguru, we try to solve all your service tax related queries. Ensure to bookmark us to keep a track of all the service tax updates.