Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019- Benefit & Eligibility

Benefits of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019: ♦ Relief from payment of tax dues to the extend of 50% to 70% of the tax dues depending on the amount of tax dues involved. ♦ Relief from payment of interest and penalty. ♦ Person discharged not be liable for prosecution. Details Amount (In Rs) […]...

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All about Sabka Vishwas Legacy Dispute Resolution Scheme, 2019

The Finance Minister in her maiden budget introduced Sabka Vishwas (Legacy Dispute Resolution) 2019 (LDRS) in order to curb the pending litigations under the erstwhile Indirect Tax Enactments. The scheme provides relief from tax, penalty, interest, immunity from prosecution, etc., on account of pending disputes....

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Reversal not required by Restaurants and Outdoor Caterers under Rule 6(3) of Cenvat Credit Rules, 2004

In the past, numerous show cause notices have been issued all over India by Service Tax Authorities to Restaurant Owners and Outdoor Caterers alleging non-reversal of Cenvat Credit under Rule 6(3) of the Cenvat Credit Rules, 2004 by the Restaurants and Outdoor Caterers and demanding Service Tax under Rule 14 of the Service Tax Rules read ...

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Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019- Benefits, Tax Payable

–Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 is a Dispute Resolution cum Amnesty Scheme for legacy cases of Central Excise, Service Tax and Cess. –GST has just completed two years. An area that concerns me is that we have huge pending litigations from pre-GST regime. More than Rs. 3.75 lakh crore is blocked in litiga...

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Budget 2019- Retrospective exemptions from service tax

Budget 2019- Retrospective exemption from service tax on service by way of grant of liquor licence, in certain cases relating to services provided by Indian Institutes of Management to students, and in certain cases relating to long term lease of plots for development of infrastructure for financial business. Note: (a) ‘Service Tax&...

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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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Service Tax or Vat cannot be levied on Incorporated Club/ Association: SC

State of West Bengal & Ors. Vs Calcutta Club Limited (Supreme Court of India) - Hon'ble Supreme court, upheld the judgment or Ranchi club (Majorly Mutuality Concept). Explanation provided in the law doesn't apply on incorporated bodies. Held that NEITHER SERVICE TAX NOR VAT can be levied on incorporated club/ Associations. I am sure going to impact taxability in GST era too....

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Service Tax Refund would amounts to Unjust Enrichment if paid after collecting from customer

Bihar Industrial Area Development Authority Vs Commissioner of Central Excise and Service Tax(Patna High Court) - Bihar Industrial Area Development Authority Vs Commissioner of Central Excise (Patna High Court) The fact remains that the service tax for the period in question was deposited by the petitioner but after realizing it from its customers. This fact is not disputed. It is also not in dispute that no re...

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Sale of domain name is Sale of goods, Service tax not payable

M/s Spectranet Limited Vs Commissioner of Service Tax (CESTAT Delhi) - So far the demand for sale of domain name is concerned, the issue stands decided in favour of the appellant in the case of Tata Sons Limited (supra) wherein it has been held that transaction in domain name is a transaction in property in the goods and amounts to transaction of sale of goods. Domain ...

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Palm oil fruit is a fruit and entitled for GTA Exemption

M/s Nava Bharat Agro Products Ltd Vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad) - M/s Nava Bharat Agro Products Ltd Vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad) The main issue to be adjudicated is whether palm oil fruit is a fruit entitled for the exemption of Notification No. 33/2004-ST dated 03.12.2004. Apparently, notification is silent about...

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HC allowed dept to conduct Service Tax Audit post GST implementation

Ess Infraproject Private Limited Vs Union of India (Bombay High Court) - Ess Infraproject Private Limited Vs Union of India (Bombay High Court) The issue of the saving of Rule 5A(2) of Service Tax Rules, 1992 on introduction of CGST Act, 2017 is an issue that requires detailed consideration. This would be appropriately done at the final hearing. Thus, granting of interim...

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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. 1/2019-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"

Service Tax or Vat cannot be levied on Incorporated Club/ Association: SC

State of West Bengal & Ors. Vs Calcutta Club Limited (Supreme Court of India)

Hon'ble Supreme court, upheld the judgment or Ranchi club (Majorly Mutuality Concept). Explanation provided in the law doesn't apply on incorporated bodies. Held that NEITHER SERVICE TAX NOR VAT can be levied on incorporated club/ Associations. I am sure going to impact taxability in GST era too....

Read More

Service Tax Refund would amounts to Unjust Enrichment if paid after collecting from customer

Bihar Industrial Area Development Authority Vs Commissioner of Central Excise and Service Tax(Patna High Court)

Bihar Industrial Area Development Authority Vs Commissioner of Central Excise (Patna High Court) The fact remains that the service tax for the period in question was deposited by the petitioner but after realizing it from its customers. This fact is not disputed. It is also not in dispute that no refund application was filed by […]...

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Sale of domain name is Sale of goods, Service tax not payable

M/s Spectranet Limited Vs Commissioner of Service Tax (CESTAT Delhi)

So far the demand for sale of domain name is concerned, the issue stands decided in favour of the appellant in the case of Tata Sons Limited (supra) wherein it has been held that transaction in domain name is a transaction in property in the goods and amounts to transaction of sale of goods. Domain name are akin to trade mark, making them...

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Palm oil fruit is a fruit and entitled for GTA Exemption

M/s Nava Bharat Agro Products Ltd Vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad)

M/s Nava Bharat Agro Products Ltd Vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad) The main issue to be adjudicated is whether palm oil fruit is a fruit entitled for the exemption of Notification No. 33/2004-ST dated 03.12.2004. Apparently, notification is silent about any definition or the classification of...

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HC allowed dept to conduct Service Tax Audit post GST implementation

Ess Infraproject Private Limited Vs Union of India (Bombay High Court)

Ess Infraproject Private Limited Vs Union of India (Bombay High Court) The issue of the saving of Rule 5A(2) of Service Tax Rules, 1992 on introduction of CGST Act, 2017 is an issue that requires detailed consideration. This would be appropriately done at the final hearing. Thus, granting of interim relief at this stage would […]...

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HC condones reasonable delay in Appeal Filing due to Non-Communication of order to Trustee

Aeren Foundation Trust Vs Commissioner of Central CGST (Bombay High Court)

Aeren Foundation Trust Vs Commissioner of Central CGST (Bombay High Court) The record indicates that the order in the appeal was duly served at the office of the appellant on 20th July 2017. Even the appellant admits that the order in the appeal was so received by some staff member of the appellant Trust. Accordingly, […]...

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Arrest of MakeMyTrip officials was illegal and unconstitutional: HC

Makemytrip (India) Pvt Ltd Vs Union of India & Ors. (Delhi High Court)

Makemytrip (India) Pvt Ltd. Vs Union of India & Ors. (Delhi High Court) (i) The scheme of the provisions of the Finance Act 1994 (FA), do not permit the DGCEI or for that matter the Service Tax Department (ST Department) to by-pass the procedure as set out in Section 73A (3) and (4) of the […]...

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Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019- Benefit & Eligibility

Benefits of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019: ♦ Relief from payment of tax dues to the extend of 50% to 70% of the tax dues depending on the amount of tax dues involved. ♦ Relief from payment of interest and penalty. ♦ Person discharged not be liable for prosecution. Details Amount (In Rs) […]...

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Posted Under: Service Tax |

PPT-Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

Objective of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019- The Scheme is a one time measure for liquidation of past disputes of Central Excise, Service Tax and 26 other indirect tax enactments. The Scheme provides that eligible persons shall declare the unpaid tax dues and pay the same in accordance with the provisions of...

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Posted Under: Service Tax |

All about Sabka Vishwas Legacy Dispute Resolution Scheme, 2019

The Finance Minister in her maiden budget introduced Sabka Vishwas (Legacy Dispute Resolution) 2019 (LDRS) in order to curb the pending litigations under the erstwhile Indirect Tax Enactments. The scheme provides relief from tax, penalty, interest, immunity from prosecution, etc., on account of pending disputes....

Read More
Posted Under: Service Tax |

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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