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Analysis of recent Hon’ble High Court of Calcutta judgment in the case of Srijan Realty (P) Ltd v. Commissioner of Service Tax[1]. The ruling is given under Finance Act, 1994 (Service Tax law) and has raised a lot of eyebrows considering the fact that the ruling has vide implications under the GST law as well. […]...
Read MoreCan Higher Education Courses be equated to ‘training and coaching’ in tax parlance? Taxing education sector has always been a tricky issue. For the first time in 2003, under Service Tax regime, service tax was imposed on ‘commercial training and coaching’ service. The term which was used in charging provision of ta...
Read MoreService Tax is dead but still the undying ghost of Service Tax Audit approaching the pillars and posts of the assessee, department and the professionals. The department is trying its best to salvage their ground and right of an audit till June 2017 setting aside the numerous judgements against their moves. The department still making [&he...
Read More1. Whether the industrial canteen contractors were entitled to claim the exemption from service tax under the earlier regime has been a vexed issue. 2. Entry No.19A of the mega exemption Notification No. 25/2012-ST as inserted by Notification No. 14/2013-ST, dated 22-10-2013reads as under:...
Read MoreThe ingredients to levy service tax on an Intellectual Property Service are two fold. Firstly, there must be a service provided to any person, by any other person. Secondly, the service should be provided to the recipient by granting him the right to use or exploit any Intellectual Property service....
Read MoreOfficers 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 […]...
Read MoreA 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...
Read MoreSection 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. ...
Read MoreWe 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...
Read MoreE-filing of Return: Existing registered assessees can file their returns for transactions up to the period June, 2017 by 15th August, 2017 as provisioned under Notification No.18/2017-ST Dated 22.06.2017. The facility for E-filing of return [ST3 & ST3C) for the period April-June, 2017 is provided -...
Read MoreM/s. Brandavan Food Products Vs Commissioner (Appeals) (Chhattisgarh High Court) - Delay of 253 days in filing appeal before CIT(A) due to extraordinary situation such as facing of marital dispute by his daughter, demise of the mother could not be considered when assessee was carrying on the commercial activities/business during the relevant period....
Read MoreAmadeus India Pvt. Ltd. Vs Principal Commissioner, Central Excise, Service Tax and Central Tax (Delhi High Court) - Amadeus India Pvt. Ltd. Vs Principal Commissioner, Central Excise, Service Tax and Central Tax (Delhi High Court) In the present case, as is evident from the impugned SCN, the alleged non-payment of service tax pertains to period between 2012-2013 to 2016-2017. Consequently, there is no ‘preve...
Read MoreOil India Limited Vs Commissioner of Central Tax (CESTAT Hyderabad) - Oil India Limited Vs Commissioner of Central Tax (CESTAT Hyderabad) Refund jurisdiction of the Officers of Central Excise and Service Tax emanates from Section 12E and Section 11B of Central Excise Act, 1944 and Section 83 of the Finance Act, 1994. The powers of the first appellate authority to deci...
Read MoreDLF Commercial Projects Corporations Vs Commissioner of Service Tax (CESTAT Chandigarh) - DLF Commercial Projects Corporations Vs Commissioner of Service Tax (CESTAT Chandigarh) CESTAT held that Transferrable development right is immovable property, therefore, the transfer of development rights in the case in hand is termed as immovable property in terms of Section 3 (26) of General Clau...
Read MoreCommissioner of Service Tax Vs M/s Melange Developers Private Limited (CESTAT Delhi ) - A sub-contractor would be liable to pay Service Tax even if the main contractor has discharged Service Tax liability on the activity undertaken by the sub-contractor in pursuance of the contract...
Read MoreCircular 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...
Read MoreD. 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. ...
Read MoreNotification No. 1/2019-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...
Read MoreCircular 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...
Read MoreNotification No. 1/2018-Service Tax [G.S.R. 1156 (E)] - (30/11/2018) - Exempting payment of Service Tax on services by way of granting of right of way by local authorities for period commencing from the 1st of July,2012 and ending with 30th of June,2017 vide Notification No. 1/2018-Service Tax Dated; 30th November, 2018...
Read MoreM/s. Brandavan Food Products Vs Commissioner (Appeals) (Chhattisgarh High Court) -
Amadeus India Pvt. Ltd. Vs Principal Commissioner, Central Excise, Service Tax and Central Tax (Delhi High Court) -
Oil India Limited Vs Commissioner of Central Tax (CESTAT Hyderabad) -
DLF Commercial Projects Corporations Vs Commissioner of Service Tax (CESTAT Chandigarh) -
Commissioner of Service Tax Vs M/s Melange Developers Private Limited (CESTAT Delhi ) -
Circular No. 212/2/2019-Service Tax - (21/05/2019) -
Muktabai Govind Pawar Vs Commissioner of Custom (CESTAT Mumbai) -
Meinhardt Singapore PTE. Ltd. Vs Commissioner of Service Tax (Delhi High Court) -
2018-TIOL-66-SC-ST -
