Service Tax

ITR for FY 2019-20 Can Now Be Filed Till 31st May 2021

Extended Deadline for Tax Compliance Is a Huge Relief for the Taxpayers, ITR for FY 2019-20 Can Now Be Filed Till 31 May Amid a surge in Covid-19 cases and a nationwide lockdown, the government on Saturday has announced to extend the timelines for various income tax compliance to 31 May, including late return filing […]...

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There is No Provision of Service Between Partners & Partnership Firm

• In a partnership firm, partner‘s capital can be in the form of cash/asset. It can also be in the form of contribution of skill and labour alone without contribution in cash. The appellant is a partner performing some duties for which he has an expertise, skill in the marketing and distribution of the goods manufactured by partnershi...

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Bombay HC stayed demand notice seeking Service Tax from Advocate

The Hon’ble Bombay High Court in Sanjiv Madhusudan Shah v. Assistant Commissioner of Central and Service Tax and ors. [Writ Petition (L) No. 646 of 2021 dated January 12, 2021] has stayed a demand notice issued, seeking to levy service tax upon an Advocate. Facts:- Sanjiv Madhusudan Shah (“the Petitioner”), who is an Advocate by [&h...

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CAG have no jurisdiction to audit the accounts of a non-government entity

The Hon’ble Bombay High Court in Kiran Gems Private Limited v. Union of India and Ors. [Writ Petition No. 1135 of 2019, decided on January 29, 2021] quashed the notice/intimation demanding audit of a private entity by Central Excise Revenue Audit (CERA) and requiring information/records for the period 2015-16 to 2017-18 to the officers ...

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Liquidated Damage- No Service Tax on Penalty for Un-authorize Use of Electricity

Liquidated Damage- No Service Tax on Penalty for Un-authorize Use of Electricity 2021 (2) TMI 821 – CESTAT New Delhi in M.P. Poorva Kshetra Vidyut Vitran Co. Ltd. Versus Principal Commissioner CGST And C.E Bhopal Facts of the Case Appellant is engaged in the business of distribution of electricity. In the course of business, certain...

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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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CAG Report on Levy & collection of Service Tax on Entertainment Sector

We conducted a Performance Audit on levy & collection of Service Tax on Entertainment Sector, to seek an assurance regarding adequacy of Service Tax rules and regulations relating to entertainment sector and systems in place to ensure compliance to the same. The. audit was conducted in 17 selected. Commissionerates, including one division...

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Cenvat credit available on workmen compensation insurance policy

Dharti Dredging and Infrastructure Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad) - Dharti Dredging and Infrastructure Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad) Cenvat credit available on workmen compensation insurance policy – Assessee and not the workmen being the actual beneficiary: The Larger Bench of the CESTAT has held that the workmen compensation insurance pol...

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15% NOT 24% interest Payable when Service Tax was not collected

Bala Ji Manpower Services Vs. Union of India & others (High Court Of Punjab & Haryana) - Bala Ji Manpower Services Vs. Union of India & others (High Court Of Punjab & Haryana) The only question that requires adjudication is at what rate petitioner is liable to pay interest i.e. 15% or 24%. Admittedly, the petitioner firm started its service after completing registration formalit...

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No service tax prior to 01/05/2011 on operational & administrative assistance under BSS category

NCR Corporation India Private Limited Vs Commissioner of Central Tax (CESTAT Bangalore) - Since the definition of Business Support Service was amended w.e.f. 01.05.2011 to include 'operational or administrative assistance in any manner' hence, the services in relation to operational and administrative assistance could only be taxed post the said amendment and not before that....

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There is No Provision of Service Between Partners & Partnership Firm

Cadila Healthcare Limited Vs C.S.T.-Service Tax (CESTAT Ahmedabad) - • In a partnership firm, partner‘s capital can be in the form of cash/asset. It can also be in the form of contribution of skill and labour alone without contribution in cash. The appellant is a partner performing some duties for which he has an expertise, skill in the marketing and distribution...

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HC analyses service tax on activities of municipalities

Cuddalore Municipality Vs Joint Commissioner of GST & Central Excise (Madras High Court) - Cuddalore Municipality Vs Joint Commissioner of GST & Central Excise (Madras High Court) Only Support services provided by the government or local authorities that have been excluded from the negative list entry are in the negative list. Otherwise, all service of government and local authorities...

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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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CBIC identifies mismatch of Rs. 12 Lakh Crores in Service Tax & ITR

D.0. F. No. IV(20/3/2015-Systems Pt.1 - (29/03/2019) - There is a considerable gap between the turnover on account of services as per the ITR/TDS data and the value of services declared in the corresponding Service Tax returns (above threshold of Rs. 1o lakhs). For FY 2015-16 alone, the mismatch is to the tune of of approx. Rs. 12 Lakh Crores. ...

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No service tax on training under Deen Dayal Upadhyaya Grameen Kaushalya Yojana

Notification No. 01/2019-Service Tax [G.S.R. 179(E)] - (06/03/2019) - Central Government hereby directs that service tax  on the services provided by training providers (project implementation agencies) under the Deen Dayal Upadhyaya Grameen Kaushalya Yojana (DDUGKY) under the Ministry of Rural Development by way of offering skill or vocational training courses certi...

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Applicability of Service Tax on ADB and IFC – reg

Circular No. 211/1/2019-Service Tax - (15/01/2019) - Kind reference is invited to Circular No 83/02/2019-GST dated 01.01.2019 clarifying that that the services provided by IFC and ADB are exempt from GST in terms of provisions of IFC Act, 1958 and ADB Act. The exemption will be available only to the services provided by ADB and IFC and not to any enti...

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Recent Posts in "Service Tax"

ITR for FY 2019-20 Can Now Be Filed Till 31st May 2021

Extended Deadline for Tax Compliance Is a Huge Relief for the Taxpayers, ITR for FY 2019-20 Can Now Be Filed Till 31 May Amid a surge in Covid-19 cases and a nationwide lockdown, the government on Saturday has announced to extend the timelines for various income tax compliance to 31 May, including late return filing […]...

Read More
Posted Under: Service Tax |

Cenvat credit available on workmen compensation insurance policy

Dharti Dredging and Infrastructure Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad)

Dharti Dredging and Infrastructure Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad) Cenvat credit available on workmen compensation insurance policy – Assessee and not the workmen being the actual beneficiary: The Larger Bench of the CESTAT has held that the workmen compensation insurance policy takenby the assessee-manufacturer un...

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Posted Under: Service Tax |

15% NOT 24% interest Payable when Service Tax was not collected

Bala Ji Manpower Services Vs. Union of India & others (High Court Of Punjab & Haryana)

Bala Ji Manpower Services Vs. Union of India & others (High Court Of Punjab & Haryana) The only question that requires adjudication is at what rate petitioner is liable to pay interest i.e. 15% or 24%. Admittedly, the petitioner firm started its service after completing registration formalities in July, 2011 and the respondents ha...

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No service tax prior to 01/05/2011 on operational & administrative assistance under BSS category

NCR Corporation India Private Limited Vs Commissioner of Central Tax (CESTAT Bangalore)

Since the definition of Business Support Service was amended w.e.f. 01.05.2011 to include 'operational or administrative assistance in any manner' hence, the services in relation to operational and administrative assistance could only be taxed post the said amendment and not before that....

Read More

There is No Provision of Service Between Partners & Partnership Firm

Cadila Healthcare Limited Vs C.S.T.-Service Tax (CESTAT Ahmedabad)

• In a partnership firm, partner‘s capital can be in the form of cash/asset. It can also be in the form of contribution of skill and labour alone without contribution in cash. The appellant is a partner performing some duties for which he has an expertise, skill in the marketing and distribution of the goods manufactured by partnershi...

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HC analyses service tax on activities of municipalities

Cuddalore Municipality Vs Joint Commissioner of GST & Central Excise (Madras High Court)

Cuddalore Municipality Vs Joint Commissioner of GST & Central Excise (Madras High Court) Only Support services provided by the government or local authorities that have been excluded from the negative list entry are in the negative list. Otherwise, all service of government and local authorities are not taxable. Support services was d...

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Extended period of demand not invokable if no mala-fide intention or suppression of fact by assessee

Patel Labour Contractor P Ltd Vs C.S.T. Service Tax (CESTAT Ahmedabad)

Patel Labour Contractor P Ltd Vs C.S.T. Service Tax (CESTAT Ahmedabad) It is settled that if on any issue there is a legal dispute which involved interpretation of law the mala-fide intention or suppression of fact with intent to evade payment of service tax cannot be attributed to the assessee. On this ground also the […]...

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No Service Tax on Free Warranty and Labour Services

Popular Vehicles and Services Ltd. Vs Commissioner of Central Tax & Central Excise, Cochin (CESTAT Bangalore)

Popular Vehicles and Services Ltd. Vs Commissioner of Central Tax & Central Excise (CESTAT Bangalore) Grounds raised by the appellant in the grounds of appeal is that the appellant does not receive any income with regard to free service and warranty labour provided to customers and these services are rendered free of charges and the [...

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ITC eligible on Photography, Credit/Debit Card Services for business

Fidelity Business Services India Pvt. Ltd. Vs Commissioner Of Central Tax (CESTAT Bangalore)

Fidelity Business Services India Pvt. Ltd. Vs Commissioner Of Central Tax (CESTAT Bangalore) Photography Services were availed by the appellant for capturing the business events which are necessary to keep record of the events conducted as well as for future reference hence this service also falls within the definition of Input Service. F...

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CENVAT credit eligible on Membership subscription charges for business promotion

Trimble Information Technologies India Pvt. Ltd. Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai)

Trimble Information Technologies India Pvt. Ltd. Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai) With regard to Membership Subscription, it is the case of the assessee that being part of a multi-national company, the appellant is required to subscribe to various business magazines and register as a member with various busine...

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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.

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