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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Introducing Customers to Financial Institutes for Commission is BAS

Preet Financial Services Pvt. Ltd. Vs C.S.T.-Service Tax (CESTAT Delhi) - Preet Financial Services Pvt. Ltd. Vs C.S.T.-Service Tax (CESTAT Delhi) Business model of the appellant was such that they used to get commission from financial institutes for introducing customers. The said financial institutes used to pay commission in a fixed percentage on the loan amount disburs...

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Gujarat High Court stays Service Tax Audit under Rule 5A by CAG

OWS Warehouse Services LLP Vs. UOI (Gujarat High Court) - Gujarat High Court granted stay on conducting audit of records of taxpayers under 5A of Service Tax Rules, 1994, by Officers of C&AG who were sending communications through CGST officers....

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No Service Tax on mere Laying of Interlocking Paver blocks & Approach Roads

M/s. Abideep Interlock Pavers Pvt. Ltd Vs Commissioner of Central Excise (CESTAT Bangalore) - M/s. Abideep Interlock Pavers Pvt. Ltd Vs Commissioner of Central Excise (CESTAT Bangalore) At present, services rendered for construction of commercial or industrial buildings is taxable. However,  construction of roads is not liable to service tax. A point has been raised that if a commercial com...

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No Service Tax on Permitting Students to use Factory Premises for Research Work

Fertilisers & Chemicals Travnacore Ltd Vs C.C.,C.E.& S.T-Cochin-cce (CESTAT Bangalore) - Fertilisers & Chemicals Travnacore Ltd Vs C.C.,C.E.& S.T- Cochin-CCE (CESTAT Bangalore) We find that in the present case, permitting the students to use the factory premises for their research work as a part of their academic curriculum will not make the receipt of the appellant as considera...

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Service Tax payable on Consideration received under Vanprastha Ashram Scheme by Patanjali Trust

M/s. Patanjali Yogpeeth Trust Vs C.C.E. (CESTAT Delhi) - M/s. Patanjali Yogpeeth Trust Vs C.C.E. (CESTAT Delhi) Now coming to the demand qua the donations received by the appellant under one of its Scheme called Vanprastha Ashram Scheme, it is held that under this scheme the appellant was leasing the accommodation to all those who are interested to visit ...

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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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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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Recent Posts in "Service Tax"

Introducing Customers to Financial Institutes for Commission is BAS

Preet Financial Services Pvt. Ltd. Vs C.S.T.-Service Tax (CESTAT Delhi)

Preet Financial Services Pvt. Ltd. Vs C.S.T.-Service Tax (CESTAT Delhi) Business model of the appellant was such that they used to get commission from financial institutes for introducing customers. The said financial institutes used to pay commission in a fixed percentage on the loan amount disbursed to the end customer. After this commi...

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Gujarat High Court stays Service Tax Audit under Rule 5A by CAG

OWS Warehouse Services LLP Vs. UOI (Gujarat High Court)

Gujarat High Court granted stay on conducting audit of records of taxpayers under 5A of Service Tax Rules, 1994, by Officers of C&AG who were sending communications through CGST officers....

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No Service Tax on mere Laying of Interlocking Paver blocks & Approach Roads

M/s. Abideep Interlock Pavers Pvt. Ltd Vs Commissioner of Central Excise (CESTAT Bangalore)

M/s. Abideep Interlock Pavers Pvt. Ltd Vs Commissioner of Central Excise (CESTAT Bangalore) At present, services rendered for construction of commercial or industrial buildings is taxable. However,  construction of roads is not liable to service tax. A point has been raised that if a commercial complex is constructed which also contains ...

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No Service Tax on Permitting Students to use Factory Premises for Research Work

Fertilisers & Chemicals Travnacore Ltd Vs C.C.,C.E.& S.T-Cochin-cce (CESTAT Bangalore)

Fertilisers & Chemicals Travnacore Ltd Vs C.C.,C.E.& S.T- Cochin-CCE (CESTAT Bangalore) We find that in the present case, permitting the students to use the factory premises for their research work as a part of their academic curriculum will not make the receipt of the appellant as consideration for services rendered under the cat...

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Service Tax payable on Consideration received under Vanprastha Ashram Scheme by Patanjali Trust

M/s. Patanjali Yogpeeth Trust Vs C.C.E. (CESTAT Delhi)

M/s. Patanjali Yogpeeth Trust Vs C.C.E. (CESTAT Delhi) Now coming to the demand qua the donations received by the appellant under one of its Scheme called Vanprastha Ashram Scheme, it is held that under this scheme the appellant was leasing the accommodation to all those who are interested to visit the appellant premises till their [&hell...

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Service Tax on long term lease of 99 years of Commercial Properties

Rajasthan Housing Board Vs CCE (CESTAT Delhi)

Other plea of the appellant that the allotment of land by the appellant to various persons is on long term lease basis - the leases of 90 years, which amount to transfer of ownership and such leases are outside the purview of Section 65(105)(zzzz)...

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Service Tax cannot be levied on rent received for leasing fit outs

M/s. Khivraj Techpark Pvt. Ltd. Vs The Commissioner of Service Tax (CESTAT Chennai)

M/s. Khivraj Techpark Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Chennai) The issue that arises for consideration is whether the appellants are liable to pay service tax on the rent received for leasing the fit outs. Undisputedly, the appellants have entered into two different agreements for leasing the premises and leasing the fit ...

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Service Tax not payable on Agency Commission Paid by RBI to Banks

Canara Bank Vs Commissioner of Central Excise & Service Tax (LTU) (CESTAT Bangalore)

Canara Bank Vs Commissioner of Central Excise & Service Tax (LTU) (CESTAT Bangalore) FULL TEXT OF THE CESTAT JUDGMENT M/s. Canara Bank, the appellant, is a banking company and a body corporate, conducting their operations in India. It was alleged by the Department that the appellants were acting as the agents for the Reserve Bank [&he...

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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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Posted Under: Service Tax |

No service tax on Election Photo ID preparation under Photography Services

M/s. Webel Technology Ltd. Vs Commissioner of Service Tax (Calcutta High Court)

Ms. Webel Technology Ltd. Vs Commissioner of Service Tax (Calcutta High Court) Petitioner was awarded two contracts for preparation of Electoral Photo Identity Card (EPIC). The petitioner has suffered the impugned show-cause notice calling upon the petitioner to pay service tax as according to the department, the preparation of EPIC incl...

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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.