Service Tax

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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Indian Subsidiary Company providing Services to Foreign Parent Company is Export of Services

Indian Subsidiary Company providing Consulting Engineer Services to Foreign Parent Company is Export of Services and the Show Cause Notice (SCN) issued beyond jurisdiction as it was mis-interpreted by the proper officer that Indian Subsidiary Company and Parent Company outside India are merely establishment of distinct persons....

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Service Tax Liability of Importer on Ocean Freight Services

The main question before the Gujarat High Court was whether the actions of the Central Government of issuing the Impugned Notifications and imposing service tax liability on the local importer/third party (who is neither the service provider nor the service receiver) in CIF Contracts amounted to ‘excessive delegation’ and would amount...

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Madras HC: No service tax on payment received from employees for Notice Period

Hon’ble HC, Madras in the matter of GE T & D India Limited v. Deputy Commissioner of Central Excise held that service tax is not leviable on the payment received by the Petitioner in lieu of notice period paid by the outgoing employees....

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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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No Service Tax on deputation of employees from a group company in Japan to Appellant in India

Mikuni India Pvt. Limited Vs Commissioner of Central Goods and Service Tax, Customs & Central Excise (CESTAT Delhi) - Mikuni India Pvt. Limited Vs Commissioner of Central Goods and (CESTAT Delhi) It is not in dispute that the issue involved in this appeal is similar to the issues involved in the appeal that came up for decision before the Division Bench of the Tribunal in M/s India Yamaha Motor Private Limited. The...

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CENVAT credit admissible for construction/setting up of landfill

Maharashtra Enviro Power Ltd. Vs. Commissioner of Central Excise (CESTAT Mumbai) - The issue under consideration is whether denial of CENVAT credit availed by the appellant for construction/setting up of landfill is justified in law?...

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CESTAT Allowed Refund alongwith Interest against Service Tax Paid for Services Received in SEZ

Cummins Technologies India Pvt. Ltd. Vs. Commissioner (CESTAT Delhi) - The issue under consideration is regarding rejection of refund claimed by the appellant being service tax paid for the services received in the SEZ....

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Service Tax Refund rejection based on Principles of Unjust Enrichment justified

The Madras Club Vs. Commissioner of G.S.T. & Central Excise (CESTAT Chennai) - The issue under consideration is regarding rejection of claim for refund of the service tax under Section 11B....

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CESTAT explains Service Tax on Site Formation Services

M/s. Sem Construction Vs C.C.E. & S.T. (CESTAT Ahmedabad) - M/s. Sem Construction Vs C.C.E. & S.T. (CESTAT Ahmedabad) Brief facts of the case are that the appellant had been awarded a contract under agreement dated 01.04.2011 by M/s. Archelean Chemical Private Limited at Rann of Kutch for job of “metal spreading for supply un­course black Trap Rubble ...

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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"

No Service Tax on deputation of employees from a group company in Japan to Appellant in India

Mikuni India Pvt. Limited Vs Commissioner of Central Goods and Service Tax, Customs & Central Excise (CESTAT Delhi)

Mikuni India Pvt. Limited Vs Commissioner of Central Goods and (CESTAT Delhi) It is not in dispute that the issue involved in this appeal is similar to the issues involved in the appeal that came up for decision before the Division Bench of the Tribunal in M/s India Yamaha Motor Private Limited. The Division Bench […]...

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CENVAT credit admissible for construction/setting up of landfill

Maharashtra Enviro Power Ltd. Vs. Commissioner of Central Excise (CESTAT Mumbai)

The issue under consideration is whether denial of CENVAT credit availed by the appellant for construction/setting up of landfill is justified in law?...

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CESTAT Allowed Refund alongwith Interest against Service Tax Paid for Services Received in SEZ

Cummins Technologies India Pvt. Ltd. Vs. Commissioner (CESTAT Delhi)

The issue under consideration is regarding rejection of refund claimed by the appellant being service tax paid for the services received in the SEZ....

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Service Tax Refund rejection based on Principles of Unjust Enrichment justified

The Madras Club Vs. Commissioner of G.S.T. & Central Excise (CESTAT Chennai)

The issue under consideration is regarding rejection of claim for refund of the service tax under Section 11B....

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CESTAT explains Service Tax on Site Formation Services

M/s. Sem Construction Vs C.C.E. & S.T. (CESTAT Ahmedabad)

M/s. Sem Construction Vs C.C.E. & S.T. (CESTAT Ahmedabad) Brief facts of the case are that the appellant had been awarded a contract under agreement dated 01.04.2011 by M/s. Archelean Chemical Private Limited at Rann of Kutch for job of “metal spreading for supply un­course black Trap Rubble stone” and its spreading/dressing alon...

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HC allows Taxpayer to apply to correct information furnished in Form SVLDRS-1

Urban Systems Vs Union of India (Gauhati High Court)

Urban Systems Vs Union of India (Gauhati High Court) It is an agreed position of the parties that the petitioner may make an application to the appropriate respondent authorities to consider the claim of benefit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 by allowing the petitioner to make necessary correction in the ...

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Declaration filed by petitioner in Form SVLDRS-1 is final: HC

Jagadish Advertising Vs Designated Committee (Karnataka High Court)

Jagadish Advertising Vs Designated Committee (Karnataka High Court) The petitioner in this petition has sought for quashing of the statement issued by the Designated Committee in Form Nos. SVLDRS-2 & SVLDRS-3 and is seeking for a direction to the Designated Committee to accept the declaration made by him in Form No.SVLDRS- 1 as final....

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Rejection of Form SVLDRS-1 justified if Assessee not declares all his tax dues

Chaque Jour HR Services Pvt.Ltd. Vs. Union of India & Ors. (Delhi High Court)

Chaque Jour Hr Services Pvt. Ltd. Vs. Union of India & Ors. (Delhi High Court) Section 129 nowhere contemplates fragmented settlement of tax dues. The discharge certificate issued under Section 126 with respect to the amount payable under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS’) is considered to be conclusive...

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Consider Revised Amount as Quantified Amount to Test Eligibility for SVLDR Scheme: HC

HI-Lite Projects Private Limited Vs. Joint Commissioner (Kerala High Court)

The issue under consideration is whether revised amount can be taken as the quantified amount to test the eligibility for Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR)?...

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No Service Tax on supply of subsidized food to workers by employer

Bhimas Hotels Pvt. Ltd. Vs. Union of India (Andhra Pradesh High Court)

Bhimas Hotels Pvt. Ltd. Vs. Union of India (Andhra Pradesh High Court) any supply of subsidized food to the workers by the management of a Company, has to be seen as part of the pay package that the workers have negotiated with the employer. Under the Factories Act, 1948 and even under the Industrial Disputes […]...

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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.