Service Tax

Payment of one-time premium was not chargeable to tax under Service Tax under Renting of Immovable property

CESTAT Ahmedabad in the case of Gujarat Power Corporation Ltd. v C.C.E. & ST held that payment of one-time premium under renting of immovable property services is not chargeable to Service Tax....

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Ban on AIFs following Priority Distribution Model Explained

An Alternate Investment Fund is a privately pooled investment vehicle, which collects funds from investors, for investing it in accordance with a defined investment policy for the benefit of its investors....

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No Service Tax on Job Works For Alcoholic Beverages

In one of the recent important rulings, Service Tax Tribunal (Cestat) had come to conclusion that blending, bottling, labeling and packaging in relation to Indian Made Foreign Liquor (IMFL) can not be treated as a taxable service, viz, business auxiliary service and therefore, made liable to payment of Service Tax. The Tax Tribunal, CESTA...

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Service Tax cannot be levied on affiliation fees & rent collected by universities

HC held that Service Tax cannot be levied on affiliation fee and fees collected for other incidental activities by universities for providing educational services....

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Indivisible composite works contracts not chargeable to Service tax prior to June 2007

Whether Service Tax could be levied on Composite Works Contracts prior to the introduction of the Finance Act, by which the Finance Act, 1994 amended to introduce Section 65(105)(zzzza) pertaining to Works Contract Service.?...

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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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Refund of cenvat credit on Business Services and Club Membership was allowable without having nexus between Input and Output Services

KKR India Advisors Pvt. Ltd Vs Commissioner of CGST (CESTAT Mumbai) - Denial of Cenvat credit can be done only by issuing notice under Rule 14 and the department could not reject refund of Cenvat credit solely under Rule 5. Since the availability of credit had not been questioned by the department herein by issuing show cause notice in terms of Rule 14 ibid, the refun...

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Service provided to Gujarat Energy Transmission Corporation Ltd. is exempt from service tax

N P Patel & Co Vs C.S.T.-Service Tax (CESTAT Ahmedabad) - CESTAT Ahmedabad held that service provided to Gujarat Energy Transmission Corporation Ltd. are exempted from the payment of service tax in terms of Notification No. 45/2010–ST dated 20.07.2010...

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Service Tax not payable on refundable security deposits from customers

ATS Township Pvt. Ltd. Vs Commissioner Central GST (CESTAT Allahabad) - ATS Township Pvt. Ltd. Vs Commissioner Central GST (CESTAT Allahabad) The issue relates to inclusion of the amount collected by the appellant as Interest Free Maintenance Security (IFMS). Revenue’s contention is that the said collected amount would fall under the category of ‘Management Maintena...

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No Service Tax on Security Deposit From Customers for Share Trading

Marwadi Shares & Finance Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) - CESTAT held that the Service Tax is not liable to be paid on the amount collected from the customer as interest free security deposit against trading of shares which is subsequently refunded without utilization....

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Refund claim cannot be rejected as time-barred considering date of re-submission of refund claim

Ramesh Flowers Pvt. Ltd. 100% EOU Vs Commissioner of GST & Central Excise (CESTAT Chennai) - CESTAT Chennai held that refund claims rejected as time-barred considering the date of re-submission of refund claim as the date of filing of refund claim and ignoring the date on which the initial/ original refund claim was filed is unsustainable in law....

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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"

Refund of cenvat credit on Business Services and Club Membership was allowable without having nexus between Input and Output Services

KKR India Advisors Pvt. Ltd Vs Commissioner of CGST (CESTAT Mumbai)

Denial of Cenvat credit can be done only by issuing notice under Rule 14 and the department could not reject refund of Cenvat credit solely under Rule 5. Since the availability of credit had not been questioned by the department herein by issuing show cause notice in terms of Rule 14 ibid, the refund benefit could not be denied on the gro...

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Service provided to Gujarat Energy Transmission Corporation Ltd. is exempt from service tax

N P Patel & Co Vs C.S.T.-Service Tax (CESTAT Ahmedabad)

CESTAT Ahmedabad held that service provided to Gujarat Energy Transmission Corporation Ltd. are exempted from the payment of service tax in terms of Notification No. 45/2010–ST dated 20.07.2010...

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Service Tax not payable on refundable security deposits from customers

ATS Township Pvt. Ltd. Vs Commissioner Central GST (CESTAT Allahabad)

ATS Township Pvt. Ltd. Vs Commissioner Central GST (CESTAT Allahabad) The issue relates to inclusion of the amount collected by the appellant as Interest Free Maintenance Security (IFMS). Revenue’s contention is that the said collected amount would fall under the category of ‘Management Maintenance and Repair Services’ and would be ...

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No Service Tax on Security Deposit From Customers for Share Trading

Marwadi Shares & Finance Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)

CESTAT held that the Service Tax is not liable to be paid on the amount collected from the customer as interest free security deposit against trading of shares which is subsequently refunded without utilization....

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Refund claim cannot be rejected as time-barred considering date of re-submission of refund claim

Ramesh Flowers Pvt. Ltd. 100% EOU Vs Commissioner of GST & Central Excise (CESTAT Chennai)

CESTAT Chennai held that refund claims rejected as time-barred considering the date of re-submission of refund claim as the date of filing of refund claim and ignoring the date on which the initial/ original refund claim was filed is unsustainable in law....

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Payment of one-time premium was not chargeable to tax under Service Tax under Renting of Immovable property

CESTAT Ahmedabad in the case of Gujarat Power Corporation Ltd. v C.C.E. & ST held that payment of one-time premium under renting of immovable property services is not chargeable to Service Tax....

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Posted Under: Service Tax |

Ban on AIFs following Priority Distribution Model Explained

An Alternate Investment Fund is a privately pooled investment vehicle, which collects funds from investors, for investing it in accordance with a defined investment policy for the benefit of its investors....

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Posted Under: Service Tax |

No Power Lies at the Behest of CBEC to Modify Scope of Exemption Notification issued by Central Government

Lakshya Education Solutions Pvt. Ltd Vs Commissioner (CESTAT Delhi)

CESTAT ruled that CBEC does not have the power to modify the scope of an exemption notification that the Central Government has issued....

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Bland allegation of leviability of service tax without any substantiation is unsustainable

Gujarat Power Corporation Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad)

CESTAT Ahmedabad held that absolutely no indication as to how the amount received by the appellant from PGVCL would qualify as Business Auxiliary Service. Only bland allegation without any substantiation cannot be upheld....

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For Mega Exemption notification word ‘building’ includes shop and flats 

Prajapita Brahma Kumaris Ishwariya Vishwa Vidyalaya Vs Commissioner Of CGST & CE (CESTAT Mumbai)

Prajapita Brahma Kumaris Ishwariya Vishwa Vidyalaya Vs Commissioner Of CGST & CE (CESTAT Mumbai) The only objection which has been raised is to the word ‘building’ used in the Notification No 25/2012-ST whereas appellant are claiming exemption in respect of shop and flats purchased by them from the M/s Yog Reality. In the ...

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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.