Service Tax India: Read the latest service tax notification, challan, news & updates, circulars, act, rules, articles & forms on Taxguru.in. ST1 ST2 ST3 payment challan budget amendments, place of provision, point of taxation.
Service Tax : The Bombay High Court ruled that legal services provided by an advocate to a partnership firm of advocates are exempt under servic...
Service Tax : The Court held that booking speakers for an event does not amount to event management. Participation or facilitation alone cannot ...
Service Tax : Supreme Court reaffirms Service Tax applicability on export cargo handling services by Airports Authority of India under Airport S...
Service Tax : Under India’s earlier service tax regime, legal services initially enjoyed complete exemption from taxation. This position chang...
Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...
Service Tax : [Screening, Diagnosis & Management of Mucormycosis (black fungus)] Mucormycosis – if uncared for – may turn fatal ...
Service Tax : Chartered Accountants Association, Jalandhar has made a representation to FM regarding Misuse of Official Position by making rovin...
Service Tax : Officers of CGST Delhi North Commissionerate have arrested one Director of a Company for evasion of Service Tax. The Company had...
Service Tax : 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...
Service Tax : Section 16 of CAG’s (DPC) Act, 1971 mandates CAG to audit receipts payable into consolidated fund of India and to satisfy that t...
Service Tax : The CESTAT Chennai held that where service tax was not separately recovered from recipients, the gross receipts must be treated as...
Service Tax : The High Court dismissed a writ petition challenging a service tax order due to an inordinate delay of nearly four years. The Cour...
Service Tax : The Mumbai CESTAT remanded a service tax dispute after finding that the appellant failed to include grounds of appeal in the presc...
Service Tax : CESTAT Delhi set aside the refund rejection order after finding that issues relating to double payment of service tax and CENVAT c...
Service Tax : CESTAT ruled that the Department failed to consider ST-3 returns and service tax already discharged by the assessee. The Tribunal ...
Service Tax : Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Shell India Markets Pvt. Ltd. vide Order No. 08/202...
Service Tax : Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s A.K. Construction Co. vide Order No. 07 /2023-...
Service Tax : Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s Hi-tech Equipment Services vide Order No. 06/2...
Service Tax : Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s Subhash Earthmovers vide Order No. 05/2023-Ser...
Service Tax : CBIC earlier noted that the practice of payment of Service tax by way of book adjustment adopted by the Department of Posts and th...
Messrs Mahasagar Travels Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) Briefly stated the facts of the case are that both the appellants are engaged in the inter-state and intra-state transportation of passengers and registered as Tour Operators and paying service tax in normal course of their business. However, Notification No. 20/2009-ST dated […]
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CESTAT Delhi held that service tax is leviable on services provided by hotels and restaurant in relation to letting out of halls or rooms for organizing any official, social or business function under ‘mandap keeper’ service.
CESTAT Chennai held that any other amount, other than gross amount charged for providing taxable service, which is calculated not for providing such taxable service cannot a part of that valuation as that amount is not calculated for providing such ‘taxable service’.
Fact of suppression, etc., has not been established by the Revenue to justify invoking the extended period of limitation
Agriculture Produce Market Committee Vs C.CGST & CEx- Gandhinagar (CESTAT Ahmedabad) The issue involved in the present case is that whether the appellant, Agriculture Produce Market Committee (APMC for short) is liable to pay service tax on the rent recovered towards renting of shops, godown, office etc. to the commission agents/ traders under the head […]
Jamals Vs Commissioner of Service Tax (CESTAT Chennai) The Learned Advocate for the appellant would submit, at the outset, that the appellant, being a developer, is engaged in the development of residential projects and the contracts entered into with its customers were in the nature of composite contract involving both service and transfer of property […]
Commission paid to the overseas agents is in respect of service provided by that agent to the appellant to export its goods and thereby sales is promoted and Appellants are entitled to the benefit of exemption Notification No. 14/2004 and not liable to the payment of service tax under reverse charge.
Appellants claimed that services provided by them not qualify as Manpower Supply Service’as it was a contract for job work on per piece basis
An airline may pay commission inter alia on various items, apart from the basic fare, which are indicated clearly in the ticket issued to a traveller. The basic fare is clearly indicated, followed by various other charges in such ticket. Hence, in our view, when the basic fare is so specifically indicated, the authorities cannot add or delete anything to the same to say that the basic fare should also include those other things.
