Service Tax

Pre- Budget Memorandum 2018- Indirect Taxes

Service Tax 1. Transition provision for tax paid on receipt basis Rule 6 of Service Tax Rules, 1994 provides that in case of such individuals, partnership firms and one-person companies whose aggregate value of taxable services provided from one or more premises is Rs. 50 lakhs or less in the previous financial year, the service […...

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Credit of ST paid by Commission agents under Excise—Why cheat Assessee?

CBEC: Credit of ST paid on Service provided by Commission agents under Excise—Why cheat the assessee? The government of India has absolute right to levy the taxes therefore it is imperative that the taxation provision should be clearly spelt out so that there is no ambiguity & room for distortion & devious interpretation to put ...

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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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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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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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No Service tax exemption on Commercial property rented by Municipal Corporation

M/s. Municipal Corporation Vs. CCE (CESTAT Delhi) - Though the Municipal Corporation are created by an Act and are performing as a local Government, there is no bar in taxing their activities if the immovable property rented out by them is used in the course for furtherance of business or commerce. ...

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Service recipient not liable to service tax on construction activities carried through contractors

Chhatisgarh Housing Board Vs. C.C.E. & S.T. (CESTAT Delhi) - The CESTAT, Delhi bench has held that the Chhatisgarh Housing Board cannot be made liable for service tax for the construction activities carried through contractors. ...

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STPI Certificate not required to claim Refund under Business Auxiliary Services

Nvidia Graphics Pvt Ltd Vs The Commissioner of Service Tax (CESTAT Bangalore) - These two appeals have been filed by the appellant against the common impugned order dated 2.8.2017 passed by the Commissioner (A) whereby the Commissioner (A) has disposed of four Orders-in-Original. ...

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Construction in pursuance of composite works contracts not liable to be taxed prior to 01.06.2007

Commissioner, ST Vs M/s Swadeshi Construction Co (CESTAT Delhi) - The appeal by the Revenue is against order dated 27.04.2012 of Commissioner of Service Tax, New Delhi. By the said order, he original authority dropped the entire demand of Service Tax of Rs.93,01,154/-covering the period 2006-07 to 2008-09 with reference to construction project of Delhi Haat in INA...

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Inability to pay Pre- Deposit can’t be ground to entertain a Writ Jurisdiction

Sun mac Enterprises Vs. The Commissioner of Central Excise (Madras High Court) - In the case of Sun mac Enterprises vs. The Commissioner of Central Excise, the Madras High Court held that inability to pay pre- deposit of 7.5 percent before the Commissioner (Appeals) cannot be a fit ground for invoking writ jurisdiction under Article 226 of the Constitution of India. ...

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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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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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Recent Posts in "Service Tax"

No Service tax exemption on Commercial property rented by Municipal Corporation

M/s. Municipal Corporation Vs. CCE (CESTAT Delhi)

Though the Municipal Corporation are created by an Act and are performing as a local Government, there is no bar in taxing their activities if the immovable property rented out by them is used in the course for furtherance of business or commerce. ...

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Service recipient not liable to service tax on construction activities carried through contractors

Chhatisgarh Housing Board Vs. C.C.E. & S.T. (CESTAT Delhi)

The CESTAT, Delhi bench has held that the Chhatisgarh Housing Board cannot be made liable for service tax for the construction activities carried through contractors. ...

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STPI Certificate not required to claim Refund under Business Auxiliary Services

Nvidia Graphics Pvt Ltd Vs The Commissioner of Service Tax (CESTAT Bangalore)

These two appeals have been filed by the appellant against the common impugned order dated 2.8.2017 passed by the Commissioner (A) whereby the Commissioner (A) has disposed of four Orders-in-Original. ...

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Construction in pursuance of composite works contracts not liable to be taxed prior to 01.06.2007

Commissioner, ST Vs M/s Swadeshi Construction Co (CESTAT Delhi)

The appeal by the Revenue is against order dated 27.04.2012 of Commissioner of Service Tax, New Delhi. By the said order, he original authority dropped the entire demand of Service Tax of Rs.93,01,154/-covering the period 2006-07 to 2008-09 with reference to construction project of Delhi Haat in INA and Pitampura . ...

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Inability to pay Pre- Deposit can’t be ground to entertain a Writ Jurisdiction

Sun mac Enterprises Vs. The Commissioner of Central Excise (Madras High Court)

In the case of Sun mac Enterprises vs. The Commissioner of Central Excise, the Madras High Court held that inability to pay pre- deposit of 7.5 percent before the Commissioner (Appeals) cannot be a fit ground for invoking writ jurisdiction under Article 226 of the Constitution of India. ...

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Benefit of Composition Scheme can’t be denied for procedural deficiency

Bridge & Roof Company (I) Ltd. Vs. CCE (CESTAT Delhi)

While hearing the case of Bridge & Roof Company Limited vs. CCE, Delhi bench of the Customs Excise & Service Tax Appellate Tribunal held that the benefit of the composition scheme cannot be denied to an assessee who has entered into contracts prior to 1.07.2007. ...

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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 Bill cover the changes relating to service...

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No Service Tax on degree Courses approved by IGNOU

M/s. Rosalinds Mediretta Institutional Foundation Vs. CST (CESTAT Delhi)

M/s. Rosalinds Mediretta Institutional Foundation Vs. CST (CESTAT Delhi) Post 2008, the appellants discontinued the course in collaboration with the Thames Valley University, UK. They have started a 3 year course of BA (Hons) in International Hospitality Administration approved by IGNOU, leading to an award of degree by IGNOU, which is, a...

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Service tax cannot be levied on documents processing charges received by Automobile Dealers

M/s Marudhara Motors Vs. CCE (CESTAT Delhi)

The Delhi bench of the CESTAT, in M/s Marudhara Motors v. CCE, held that the documentation services provided by automobile dealers would not attract service tax as the same was not providing on behalf of the financial institutions or banks....

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No Service Tax on health care services by clinical establishments

M/s Sir Ganga Ram Hospital Bombay Hospital & Medical Research Centre Vs CCE (CESTAT Delhi)

These 7 appeals are involving common dispute and are accordingly taken up together for disposal. 6 appeals are by assessees. One is by Revenue. The appellant assessees are engaged in health care services to the patients and they are managing well-known hospitals/medical centres in various places. ...

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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.