Service Tax

Export Vis A Vis Place of Provision

A. THE LOCUS STANDI OF PLACE OF PROVISION The fiscal laws are intra territorial legislation, take for any taxation law, be it income tax or value added taxes, they sought to tax the “subject” only within the landmass of India. Contrarily Civil and Criminal legislations such as FEMA, extends to exterior jurisdictions as well, majorly t...

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Service Tax on RCM basis on services provided by Advocates & by arbitral tribunal

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....

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Limit on Interest deduction- Section 94B wef 01.04.2017

As 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....

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The waves in the Taxability of ocean freight

From 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...

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Options Available to an Exporter of Services Regarding Service Tax Paid on Input Services

Its 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....

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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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Director of Visakhapatnam hotel arrested for failure to pay Service Tax

Managing 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....

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e-filing ST-3 / STC Return Utility for October 2017 to March 2017 available

Utilities 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...

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No proposal to levy 5% service tax on healthcare services

Central 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....

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Service Tax on Merger and Acquisition Services not leviable before 16th July 2001

Commissioner of Central Excise, Customs & Service Tax Vs M/s. Kotak Mahindra Capital Co. Ltd. (Bombay High Court) - We are disposing of the above Appeals preferred by the Revenue by this common order and judgment. The above Appeals have challenged the impugned orders passed by the Customs, Excise and Service Tax Appellate Tribunal, Mumbai (for short Appellate Tribunal) dated 3rd February 2016 in Central Excise Ap...

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Service Tax under RCM on Senior Advocates Applicable from April 2016: Delhi HC

Delhi High Court Bar Association & ANR Vs Union of India & Ors (Delhi High Court) - service tax from 1st April 2016 itself ought to have been collected on reverse charge basis. If any client who has paid the fees of the Senior Advocate, has failed to make payment of the corresponding service tax on reverse charge basis, it would be open to the Department to proceed against such cli...

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Service Tax not payable on Financial Advisory Services provided by CRISIL prior to 16.08.2002

Commissioner, Service Tax Vs. M/s. Crisil Ltd. (Bombay High Court) - Advisory services provided by CRISIL does not fall under category of Management Consultancy Services and is correctly classified under the Banking and other Financial Services....

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No Service Tax on Service by Indian Tour Operators in foreign currency to foreign tourists

Indian Association of Tour Operators vs union of India & ANR (Delhi High Court) - Services provided by Indian tour operators to foreign tourists during the period 1st July 2012 to 1st July 2017, which has been paid for in convertible foreign exchange would not be amenable to service tax....

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Data Retrieved from CAs Laptop cannot be used as Incriminating Material against Assessee

Shri. Mahalaxmi Distilleries Vs CCE (CESTAT Chandigarh) - The appellants are in appeal against the impugned order wherein the demand has been confirmed against them on the allegation of clandestine removal of goods, on the basis of statement given by Shri. Kishore Aggarwal one of the appellant here, and the data retrieved from the Laptop of Shri Lalit Agga...

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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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Transitional issues related to service tax payment after 30th June 2017

Circular 207/5/2017- Service Tax - (28/09/2017) - It has been clarified that in cases where service was received before 1-7-2017 and payment for the value of the service was also made before 1-7-2017, but the service tax was paid by 5th/6thJuly 2017, details of credit should be indicated in Part I of Form ST-3 by filing a revised return. ...

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Service Tax Return for April to June 2017 to be filed by 15.08.2017

Notification 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...

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Tax Exemption on ‘Pradhan Mantri Vaya Vandana Yojana’ Services

Notification 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'....

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Service Tax Return filing due date extended to 30th April 2017

Order 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....

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Recent Posts in "Service Tax"

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 and Service Tax (Appeals)),...

Read More

Service Tax on Merger and Acquisition Services not leviable before 16th July 2001

Commissioner of Central Excise, Customs & Service Tax Vs M/s. Kotak Mahindra Capital Co. Ltd. (Bombay High Court)

We are disposing of the above Appeals preferred by the Revenue by this common order and judgment. The above Appeals have challenged the impugned orders passed by the Customs, Excise and Service Tax Appellate Tribunal, Mumbai (for short Appellate Tribunal) dated 3rd February 2016 in Central Excise Appeal No. 3 of 2017 and 11st January 2016...

Read More

Transitional issues related to service tax payment after 30th June 2017

Circular 207/5/2017- Service Tax (28/09/2017)

It has been clarified that in cases where service was received before 1-7-2017 and payment for the value of the service was also made before 1-7-2017, but the service tax was paid by 5th/6thJuly 2017, details of credit should be indicated in Part I of Form ST-3 by filing a revised return. ...

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Service Tax under RCM on Senior Advocates Applicable from April 2016: Delhi HC

Delhi High Court Bar Association & ANR Vs Union of India & Ors (Delhi High Court)

service tax from 1st April 2016 itself ought to have been collected on reverse charge basis. If any client who has paid the fees of the Senior Advocate, has failed to make payment of the corresponding service tax on reverse charge basis, it would be open to the Department to proceed against such client to recover the service tax in accord...

Read More

Service Tax not payable on Financial Advisory Services provided by CRISIL prior to 16.08.2002

Commissioner, Service Tax Vs. M/s. Crisil Ltd. (Bombay High Court)

Advisory services provided by CRISIL does not fall under category of Management Consultancy Services and is correctly classified under the Banking and other Financial Services....

Read More

Export Vis A Vis Place of Provision

A. THE LOCUS STANDI OF PLACE OF PROVISION The fiscal laws are intra territorial legislation, take for any taxation law, be it income tax or value added taxes, they sought to tax the “subject” only within the landmass of India. Contrarily Civil and Criminal legislations such as FEMA, extends to exterior jurisdictions as well, majorly t...

Read More
Posted Under: Service Tax |

No Service Tax on Service by Indian Tour Operators in foreign currency to foreign tourists

Indian Association of Tour Operators vs union of India & ANR (Delhi High Court)

Services provided by Indian tour operators to foreign tourists during the period 1st July 2012 to 1st July 2017, which has been paid for in convertible foreign exchange would not be amenable to service tax....

Read More

Data Retrieved from CAs Laptop cannot be used as Incriminating Material against Assessee

Shri. Mahalaxmi Distilleries Vs CCE (CESTAT Chandigarh)

The appellants are in appeal against the impugned order wherein the demand has been confirmed against them on the allegation of clandestine removal of goods, on the basis of statement given by Shri. Kishore Aggarwal one of the appellant here, and the data retrieved from the Laptop of Shri Lalit Aggarwal and Shri. Vikas Varshney, […...

Read More

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...

Read More
Posted Under: Service Tax |

Service Tax on RCM basis on services provided by Advocates & by arbitral tribunal

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 More
Posted Under: Service Tax |
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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.