Service Tax

Industrial Canteen Contractors -Service Tax Ruling & its Applicability

1. 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:...

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Intellectual Property Rights and Service Tax

The 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....

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Logic of Illegality- Case Analysis: Commissioner of Service Tax v. Bhayana Builders

The question before the Court was whether the value of goods and materials supplied free of cost by the service recipient was to be included in the computation of gross amount charged for the valuation of taxable service?...

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Service Tax Interest Calculator with examples

Interest calculator for delay in payment of service tax is attached which can calculate interest in one shot for different period. Interest is levied on the assessee when he delays the payment of service tax which is due and payable. The rate of interest u/s 75 of Finance Act 1994 has undergone a lot of changes since 01.07.1994.The summar...

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“Deeming”– ‘A Legal Fiction’- Service Tax – A Case Study- Part II

V Swaminathan B.Sc., B.L., FCA PROLOGUE This is intended to serve the purpose of a Supplement to the earlier write-up displayed @ https://taxguru.in/service-tax/deeming-a-legal-fiction-service-tax-a-case-study.html And, therefore, needs to be read and understood accordingly, for an appreciation of the thoughts and viewpoints shared, in pr...

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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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ST3 & ST3C utilities April-June, 2017 available for filing

E-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 -...

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Cenvat Credit eligible on Shamiana services for Branch Inauguration

M/s. City Union Bank Ltd. Vs Commissioner of GST & Central Excise Trichy (CESTAT Chennai) - M/s. City Union Bank Ltd. Vs Commissioner of GST & Central Excise Trichy (CESTAT Chennai) Panthal and shamiana services  are utilized by the appellant to inform the public that a new branch has been started in the said place. Such services would help the appellant to attract customers and also ...

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Service Tax on deposit collected by builder for Repair & Maintenance

The Commissioner of Service Tax Vs. M/s. Crescendo Associates (Bombay High Court) - Commissioner of Service Tax Vs. M/s. Crescendo Associates (Bombay High Court) 1. This Appeal under Section 83 of the Finance Act, 1944 read with Section 35G of the Central Excise Act, 1944 challenges the order dated 15 September 2015 passed by the Customs, Excise and Service Tax Appellate Tribunal (...

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Service Tax Non-payment due to illness of Mother of Partner: CESTAT drops Penalty

M/s. ARCHI-TECHNICS Vs. Commissioner of Central Excise and Service Tax (CESTAT Bangalore) - M/s. ARCHI-TECHNICS Vs. Commissioner of Central Excise and Service Tax (CESTAT Bangalore) I find that there was delay in payment of service tax which was on account of the reasonable cause as the mother of one of the partner was suffering from heart problem. Further, I find that this Tribunal in the...

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Service Tax on construction of women hostel for Ministry of WCD

National Building Construction Corporation Ltd. Vs CST(CESTAT Delhi) - National Building Construction Corporation Ltd. Vs CST (CESTAT Delhi) Services of construction of women hostel for and on behalf of Ministry of Women and Child Development (WCD), Government of India and construction of Civil Services Offices Institute are not commercial in nature. In furtherance of ...

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CESTAT on Service tax on construction related composite works contract services

Real Value Promoters Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) - Real Value Promoters Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) a. The services provided by the appellant in respect of the projects executed by them for the period prior to 1.6.2007 being in the nature of composite works contract cannot be brought within the fold of comm...

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Tax on services by way of granting of right of way by local authorities

Notification 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...

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Service tax on ambulance services to Govt by private sector under NHM

Circular 210/2/2018-Service Tax - (30/05/2018) - CBIC issued a circular on Applicability of service tax on ambulance services provided to government by private service providers under the National Health Mission (NHM)...

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Applicability of Place of Provision Rules to software development & services

Circular No. 209/1/2018-Service Tax - (04/05/2018) - Applicability of the Place of Provision of Services Rules, 2012 (POPS) to development of software and services on software- place of provision has to be determined in case of development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technol...

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Union Budget 2018 – Changes in Service Tax

F.No.334/04/2018-TRU - (01/02/2018) - The Finance Minister has, while presenting the Union Budget 2018-19, introduced the Finance Bill in the Lok Sabha on the 1st of February, 2018. While Clause 99 of the Bill relates to exemption from integrated tax levied under section 3(7) of the Customs Tariff Act, 1975, Clauses 103 to 105 of the Bi...

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Reassignment of cases pending as on 30-6-2017 with Commissioner of Central Excise and Service Tax (Appeals)

Circular 208/6/ 2017-Service Tax - (17/10/2017) - One such measure relates to the reduction of pendency at the level of Commissioner (Appeals) by redistributing the cases pending as on 30-6-2017 at this level. The intention is to redistribute the appeals pending as on 30-6-2017 in the jurisdiction of a Zone (with the Commissioners of Central Excise...

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Recent Posts in "Service Tax"

Tax on services by way of granting of right of way by local authorities

Notification 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...

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Cenvat Credit eligible on Shamiana services for Branch Inauguration

M/s. City Union Bank Ltd. Vs Commissioner of GST & Central Excise Trichy (CESTAT Chennai)

M/s. City Union Bank Ltd. Vs Commissioner of GST & Central Excise Trichy (CESTAT Chennai) Panthal and shamiana services  are utilized by the appellant to inform the public that a new branch has been started in the said place. Such services would help the appellant to attract customers and also inform the public about the […]...

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Service Tax on deposit collected by builder for Repair & Maintenance

The Commissioner of Service Tax Vs. M/s. Crescendo Associates (Bombay High Court)

Commissioner of Service Tax Vs. M/s. Crescendo Associates (Bombay High Court) 1. This Appeal under Section 83 of the Finance Act, 1944 read with Section 35G of the Central Excise Act, 1944 challenges the order dated 15 September 2015 passed by the Customs, Excise and Service Tax Appellate Tribunal (“the Tribunal”). 2. The Revenue in [...

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Service Tax Non-payment due to illness of Mother of Partner: CESTAT drops Penalty

M/s. ARCHI-TECHNICS Vs. Commissioner of Central Excise and Service Tax (CESTAT Bangalore)

M/s. ARCHI-TECHNICS Vs. Commissioner of Central Excise and Service Tax (CESTAT Bangalore) I find that there was delay in payment of service tax which was on account of the reasonable cause as the mother of one of the partner was suffering from heart problem. Further, I find that this Tribunal in the case of Raj […]...

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Service Tax on construction of women hostel for Ministry of WCD

National Building Construction Corporation Ltd. Vs CST(CESTAT Delhi)

National Building Construction Corporation Ltd. Vs CST (CESTAT Delhi) Services of construction of women hostel for and on behalf of Ministry of Women and Child Development (WCD), Government of India and construction of Civil Services Offices Institute are not commercial in nature. In furtherance of the decision of Hon’ble Supreme Court ...

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CESTAT on Service tax on construction related composite works contract services

Real Value Promoters Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)

Real Value Promoters Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) a. The services provided by the appellant in respect of the projects executed by them for the period prior to 1.6.2007 being in the nature of composite works contract cannot be brought within the fold of commercial or industrial construction servic...

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No service tax on activities undertaken in the capacity of a real estate developer

Prestige Estates Projects Pvt Ltd Vs Commissioner Of Central Tax (CESTAT Bangalore)

Prestige Estates Projects Pvt Ltd Vs Commissioner Of Central Tax (CESTAT Bangalore) It is seen that the amounts received by the appellants in respect of 3 activities undertaken by them i.e. ‘assignment transfer income’, assessment and bifurcation fees, ‘Khata transfer fees’ and ‘forfeiture’ amounts find their origin in the agr...

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No Service Tax on transportation of effluents under ‘Goods Transport Agency’ Services

ONGC Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai)

ONGC Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai) Transportation of effluents cannot be treated as transportation of ‚goods‛ and hence there cannot be any service tax liability under ‘Goods Transport Agency’ as defined in Section 65 (150b) of the Finance Act, 1994. This being so, the FULL TEXT OF THE C...

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Service tax payable on service of foreign institutions availed in getting ECBs

M/s. Paramount Communications Ltd. Vs CCE (CESTAT Delhi)

M/s. Paramount Communications Ltd. Vs CCE (CESTAT Delhi) It is a matter of record that the appellant assessee have availed services of certain foreign based agencies for receiving external foreign commercial borrowings (ECB) from abroad. It is also a matter of fact that during 2006 to 2007, certain payments in the form of commission have ...

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No Service Tax on Restoration & Painting of Cylinders as ‘Maintenance and Repair Service’

M/s. R.K Cylinders Vs Commissioner Of Central Tax (CESTAT Bangalore)

M/s. R.K. Cylinders Vs Commissioner Of Central Tax (CESTAT Bangalore) Going by the activity undertaken by the appellants as per the tender agreement, it is seen that he is not covered under (i) as above. Moreover, he is not a manufacturer of cylinders or he is not any person authorized by a manufacturer. It is […]...

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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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