Service Tax

Shock Causing Notices (SCN’s) of Service tax by GST department

Central GST department has been issuing Show Cause Notices (SCN’s) for differences in receipts as per Service tax returns & Income tax returns for different FY’s- 14-15, 15-16 and so on. It seems Crores of rupees tax notices have been issued to taxpayers without proper evaluation, and even fulfilling the required law mandates. This is...

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Service Tax liability of Demerged Undertakings cannot be fastened on assessee upon merger

CESTAT Delhi held that, the assessee could not be held to be liable for discharging service tax liability of the Demerged Undertakings as it the service recipient and not service provider therefore, the confirmation of demand by the Commissioner is bad in law....

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Delhi High Court: Upheld the power to conduct Service Tax Audit post GST regime

Section 174(2)(e) of the Central Goods and Services Tax Act, 2017 (CGST Act), specifically empowers the authorities to institute any investigation, inquiry, verification, assessment proceedings, adjudication, etc. including service tax audit under Rule 5A of the Service Tax Rules, 1994 (Service Tax Rules), as said Rule framed under the re...

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Who is Service Recipient – Exporter’s Bank or Exporter himself

Service tax was first introduced in India in 1994 and was only levied on 3 services. Gradually, this net kept on widening and more and more services were added to the list of taxable services. In 2012, India moved from charging Service tax on specified services i.e. positive list regime to all services except for […]...

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Gujarat HC: Services by subsidiary to its foreign holding company qualifies as exports

In a recent judgment passed by Gujarat High court in case of Engineering India Private Limited wherein the Hon’ble Gujarat High court held that Service provided by Indian subsidiary to it 100% holding company  abroad is export. Summary : Case law  : Linde Engineering India Private Limited Other vs. Union of India [R/Special Civil Appl...

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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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SVLDR: Designated Committee cannot revisit the issue after determination 

GT Holidays Private Limited Vs Designated Committee SVLDRS 2019 (Madras High Court) - Designated Committee cannot revisit the issue if once made the determination under Section 127(4) r/w. Rule 6 of the SVLDR Scheme Rules, 2019...

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No service tax applicable on sizing operation activity of coal

Commr. of Central Excise & S.Tax Vs Integrated Coal Mining Ltd. (CESTAT Kolkata) - No service tax was applicable on sizing operation activity as sizing of coal was an incidental and ancillary process to make coal marketable and thus complete 'manufacture' of coal and to make it into 'excisable goods' as per Section 2(d) of the Central Excise Act....

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No service tax on consignment agency services under clearing & forwarding agent service

M/s. Tinplate Company of India Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata) - M/s. Tinplate Company of India Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata) Conclusion: Assessee adid not receive any amount from TSL as and by way of consignment agent or towards providing any consignment agency service under the consignment agency agreement and also...

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Service Tax Refund cannot be denied on hyper-technical ground

Kronos Solutions India Pvt. Ltd. Vs Commissioner of CGST (Appeals) (CESTAT Allahabad) - Kronos Solutions India Pvt. Ltd. Vs Commissioner of CGST (Appeals) (CESTAT Allahabad) Appellant had taken a categorical stand that the debit was made on 05.03.2014, i.e. prior to filing of the refund claim. The Revenue is not disputing the said debit entry but is adopting a hyper technical view that...

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Service Tax Exemption cannot be denied on canteen maintained by outdoor caterer

Sai Food Services Vs Commissioner of C.G.ST (CESTAT Mumbai) - Service Tax – Irrespective of the person who maintains canteen in a factory, exemption as per Entry 19A of 25/2012-ST is available to such person – Benefit cannot be whittled down by restricting it to factory owner alone: CESTAT...

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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"

SVLDR: Designated Committee cannot revisit the issue after determination 

GT Holidays Private Limited Vs Designated Committee SVLDRS 2019 (Madras High Court)

Designated Committee cannot revisit the issue if once made the determination under Section 127(4) r/w. Rule 6 of the SVLDR Scheme Rules, 2019...

Read More

No service tax applicable on sizing operation activity of coal

Commr. of Central Excise & S.Tax Vs Integrated Coal Mining Ltd. (CESTAT Kolkata)

No service tax was applicable on sizing operation activity as sizing of coal was an incidental and ancillary process to make coal marketable and thus complete 'manufacture' of coal and to make it into 'excisable goods' as per Section 2(d) of the Central Excise Act....

Read More

No service tax on consignment agency services under clearing & forwarding agent service

M/s. Tinplate Company of India Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata)

M/s. Tinplate Company of India Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata) Conclusion: Assessee adid not receive any amount from TSL as and by way of consignment agent or towards providing any consignment agency service under the consignment agency agreement and also, assessee had cleared the converted goo...

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Service Tax Refund cannot be denied on hyper-technical ground

Kronos Solutions India Pvt. Ltd. Vs Commissioner of CGST (Appeals) (CESTAT Allahabad)

Kronos Solutions India Pvt. Ltd. Vs Commissioner of CGST (Appeals) (CESTAT Allahabad) Appellant had taken a categorical stand that the debit was made on 05.03.2014, i.e. prior to filing of the refund claim. The Revenue is not disputing the said debit entry but is adopting a hyper technical view that such debit entry was reflected [&hellip...

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Shock Causing Notices (SCN’s) of Service tax by GST department

Central GST department has been issuing Show Cause Notices (SCN’s) for differences in receipts as per Service tax returns & Income tax returns for different FY’s- 14-15, 15-16 and so on. It seems Crores of rupees tax notices have been issued to taxpayers without proper evaluation, and even fulfilling the required law mandates. This is...

Read More
Posted Under: Service Tax |

Service Tax Exemption cannot be denied on canteen maintained by outdoor caterer

Sai Food Services Vs Commissioner of C.G.ST (CESTAT Mumbai)

Service Tax – Irrespective of the person who maintains canteen in a factory, exemption as per Entry 19A of 25/2012-ST is available to such person – Benefit cannot be whittled down by restricting it to factory owner alone: CESTAT...

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Rule 6(3) of CCR inapplicable if wrongly taken credit was reversed subsequently

Mould Equipment Limited Vs Commissioner of CGST & CX, Howrah Commissionerate (CESTAT Kolkata)

ST – Where Cenvat credit wrongly taken is subsequently reversed, it is tantamount to non-availment of credit – Rule 6(3) of Cenvat Credit Rules (CCR)is inapplicable in such circumstances: CESTAT Kolkata...

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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 ...

Read More
Posted Under: Service Tax | ,

Service Tax on salary paid to ‘secondee’, to parent company under RCM

M/s  Nektar Therapeutics (India) Pvt Ltd vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad)

M/s  Nektar Therapeutics (India) Pvt Ltd vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad) The short issue, therefore, arising for our consideration is whether the reimbursement of salary paid to the ‘secondee’, to the parent company, Nektar USA amounted consideration for provision of manpower recruitmen...

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Honda Cars not liable to Service Tax on amount retained after cancellation

Honda Cars India Ltd. Vs The Commissioner, Central Excise and Service Tax (CESTAT Delhi)

Honda Cars India Ltd. Vs The Commissioner, Central Excise and Service Tax (CESTAT Delhi) The charge leveled against the appellant, in the show cause notice, that JPY 130,000,000/- was paid towards the first installment mentioned in the Technical Agreement/ Model Agreement amounting to JPY 400,000,000/- is factually incorrect. As noticed a...

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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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