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This article discusses in detail about a query relating to the applicability of Service Tax payment on Reverse charge mechanism ( RCM) basis on services provided by Advocates and by an arbitral tribunal....
Read MoreAs per the newly inserted section 94B through Finance Act 2017, there shall be a limit on the amount of interest deduction in certain specified cases. Provisions have been explained in this tax alert....
Read MoreFrom July 2012, Service Tax shall be levied on all services other than those enumerated in the negative list U/s. 66D of Finance Act 1994 or those provided in the Mega Exemption Notification No. 25/2012. Thus after an act fulfills the conditions of the definition of the term service, it shall be verified if the service falls under the Neg...
Read MoreIts very often that exempted service are considered as any service on which service tax not payable by the assessee. But the term exempted service is explained in each rule itself. Export Services are not exempted service if those are provided and all the conditions laid down under Rule 6A of the Service Tax Rules, 1994....
Read MoreWe found two Notification on CBEC website of Same Number i.e. Notification No. Notification No. 13/2017-Service Tax. Both are dated differently and are related to different subject. While one is dated as 12th April, 2017 and other one is dated 13th April, 2017. ...
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 MoreManaging Director of a popular hotel of Visakhapatnam was arrested and remanded to judicial custody today for the failure to remit to the government an amount of Rs. 3 crores of service tax which was collected during the years 2011-16....
Read MoreUtilities for e-filing Service Tax Returns (ST-3 & ST3C) for the period October, 2016-March, 2017 are now available in both offline and online version. The last date of filing the ST-3/ST3C return for the said period is 25th April, 2017. To avoid congestion and inconvenience in the last minute, all assesses are requested to file [&hel...
Read MoreCentral Government has clarified that there is NO proposal in the Union Budget 2017-18 to levy 5% Service Tax on Healthcare Services, as reported in certain Social Media circles....
Read MoreThe Commissioner of Central Excise Vs ADVS. Sri.John Varhese (Kerala High Court) - The question concerns the sale of used cars. The Motor Vehicles Act, 1988, does not directly deal with the sale of a motor vehicle, a movable property; but the Sale of Goods Act, 1930, does. The Motor Vehicles Act, though, deals with the procedure post-sale. Here, a motor vehicle dealer is dealing i...
Read MoreUnion of India & Ors. Vs M/s Margadarshi Chit Funds(P) Ltd Etc. (Supreme Court of India) - In these appeals, the appellant is Union of India, which has assailed the common judgment and order dated July 14, 2008, passed by High Court of Judicature at Andhra Pradesh, in a batch of writ petitions. Those writ petitions were filed by some chit fund companies (hereinafter referred to as the ‘...
Read MoreN.K. Bhasin Vs Union of India (Allahabad High Court) - Nature of the transaction made by the Petitioner with its tenant clearly amounts to renting of an immovable property for the purpose of business or commerce and is, therefore, clearly covered by Section 65(90a) of the Finance Act, 1994 and service tax is clearly livable thereon...
Read MorePepsi Foods (P) Ltd. Vs. CCE (CESTAT Chandigarh) - In this case the appellant itself has arranged for transportation and paid the transportation cost and the same has been recovered from the bottlers. The contention of the appellant is that they were under bona fide belief that the transportation cost is borne by the bottlers and they are required t...
Read MoreCCE, Vs M/s Convergys India Services Pvt. Ltd. (CESTAT Chandigarh) - These are 11 appeals filed by the Revenue against various impugned orders. As the issue involved in all these appeals are similar and the respondent is same, we take up all these appeals together for disposal. The respondents are registered with the Department for service tax purposes. They have fil...
Read MoreNotification No. 18/2017- Service Tax - (22/06/2017) - Service tax return for the period April 2017 to June 2017 is to be filed on or before 15thof August 2017 and revised service tax return if required within 45 days from the date of filing the original return...
Read MoreNotification No. 17/2017-Service Tax - (04/05/2017) - Seeks to amend notification No. 25/2012-ST dated 20.06.2012 so as to exempt life insurance services under 'Pradhan Mantri Vaya Vandana Yojana'....
Read MoreOrder No. 1/2017-Service Tax - (25/04/2017) - CBEC hereby extends the date of submission of the Form ST-3 for the period from 1St October 2016 to 31st March 2017, from 25th April, 2017 to 30th April. 2017....
Read MoreTrade Notice No. 01/2016-17 - (24/03/2017) - Consequent upon hiring of new space for the office premises of Service Tax, Delhi Zone i.e. (i) Commissioner of Service Tax, Delhi-I,(ii) Commissioner of Service Tax, Delhi-II, (iii) Commissioner of Service Tax, Delhi-Ill, (iv) Commissioner of Service Tax, Audit-I,...
Read MoreNotification No. 15/2017-Service Tax - (13/04/2017) - Seeks to amend notification No. 30/2012-ST dated 20.06.2012 so as to specify the importer as defined under clause (26) of section 2 of the Customs Act, 1962 (52 of 1962) of goods as the person liable for paying service tax in case of services provided or agreed to be provided by a person located in ...
Read More
The Commissioner of Central Excise Vs ADVS. Sri.John Varhese (Kerala High Court) -
Union of India & Ors. Vs M/s Margadarshi Chit Funds(P) Ltd Etc. (Supreme Court of India) -
Notification No. 18/2017- Service Tax - (22/06/2017) -
N.K. Bhasin Vs Union of India (Allahabad High Court) -
Pepsi Foods (P) Ltd. Vs. CCE (CESTAT Chandigarh) -
CCE, Vs M/s Convergys India Services Pvt. Ltd. (CESTAT Chandigarh) -
Cap & Seal (Indore) (P) Ltd. Vs. CCE (CESTAT Delhi) -
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.
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