Service Tax - Page 10

No Service Tax on Sale of Books and Materials to Franchise

M/s Jet king Info train Ltd Vs. CC Delhi-I (CESTAT Delhi)

Notification No. 12/2003 provides for exemption of Service Tax for so much of the value of all taxable services, as it is equal to the value of goods and materials sold by the service provider to the recipient of service from the Service Tax leviable therein under Section 66 of the Act, subject to the condition that there is documentary p...

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Service tax leviable on Consideration for providing Common facilities under ‘renting of immovable property’

M/s. A.B. Hotels Ltd. Vs. CST (CESTAT Delhi)

The Delhi bench of the CESTAT, on Monday, held that service tax is payable on the amount received for providing Common facilities under the head renting of immovable property through the same was received under a separate agreement. ...

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Service Tax on Passenger Service Fees & other taxes levied by Airlines

M/s China Eastern Airlines Vs CST (CESTAT Delhi)

The dispute in the present appeal is relating to their liability to pay Service Tax on Passenger Service Fees (PSF) and other taxes (international taxes) collected by the airlines as part of consideration when the tickets are issued to the passengers....

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IIPM liable to pay service tax on courses conducted by it

C.S.T. Service Tax, Delhi Vs Indian Institute of Planning & Management (CESTAT Delhi)

Since the training courses conducted by IIPM do not result in award of any certificate/ Diploma/ Degree or any other educational qualification recognized by the law being in force, the activity will fall under the category of Section 65 (105) (zzc) of the Act and is a taxable service liable to payment of Service Tax....

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Service tax liability cannot be determined based on mere P&L A/c

Firm Foundations Vs Principal Commissioner (Madras High Court)

The Writ Petitioner prays for a Writ of Certiorari calling for the records of Order-in-Original dated 21.04.2017 passed by the respondent and quashing of the same as arbitrary and illegal....

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No service tax leviable on security services provided by police to Banks or for Cricket Matches

Mumbai Police Vs. Commissioner of Service Tax (CESTAT Mumbai)

Fees collected by the police department is in the nature of fee prescribed for performing statutory function, which has been deposited into the Govt. treasury. In the light of the C.B.E. & C. 's circular also, there can be no levy of service tax on such activities carried out by the police department....

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Taxability of FOC Supplies made by recipient of service to service provider

Commissioner Of Service Tax Del Vs. M/s. Bhayana Builders (P) Ltd. Etc. (Supreme Court of India)

On issue of Service Tax applicability on free of cost (FOC) supplies by the service recipient of construction service to the service provider (assessee), we are sharing with you a landmark judgement of the Hon’ble Supreme Court, decided in favour of the assessee, in the case of Commissioner of Service Tax Vs. M/s Bhayana Builders (P) Lt...

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SC on Cenvat Credit on GTA service availed for transport of goods from place of removal to buyer’s premises

Commissioner Of Central Excise Vs. Ultra Tech Cement Ltd. (Supreme Court of India)

The core issue involved in the present case is with regard to the admissibility or otherwise of the Cenvat Credit on Goods Transport Agency service availed for transport of goods from the place of removal to buyer’s premises. ...

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Applicability of Brand Promotion Services U/S 65 (105) (ZZZZQ) of Service Tax; Cricketer Karn Sharma Gets Relief

Shri Karn Sharma Vs. Commissioner of Central Excise & S.T. (CESTAT Allahabad)

No service tax liability can be attributed to the cricket players for promotional activities provided by them during the IPL prior to 01.07.2010. In the instant case, the appellant, Karn Sharma was playing for M/s Royal Challengers Bangalore. ...

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Outward transport for transportation of finished goods up to Purchases Premises is Input Services

Commissioner, Central GST And Central Excise Vs. Gujarat Guardian Limited (Gujarat High Court)

Outward transport service used by the manufactures for transportation of finished goods from the place of removal up to the premises of the purchaser is covered within the definition of input service provided in rule 2(l) of the Cenvat Credit Rules, 2004....

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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.

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