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 : CESTAT Chennai set aside the service tax demand, holding the extended limitation period was not invocable as suppression with inte...
Service Tax : CESTAT Allahabad set aside interest demand, holding set top boxes qualified as inputs and full CENVAT credit was admissible on rec...
Service Tax : CESTAT Hyderabad allowed CENVAT credit on an imported dredger as input under Rule 2(k), set aside the credit demand and disposed o...
Service Tax : Calcutta HC quashed invocation of a performance bank guarantee for recovery under an earlier contract and directed refund of the g...
Service Tax : CESTAT Kolkata set aside Service Tax demand, interest and penalty, holding issues in favour of the appellant on exemption or lim...
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...
Whether it be registration or centralized registration, when there was no mandatory provision in the Rules regarding registration, the Cenvat Credit could not be denied, the three authorities committed a serious error in rejecting the claim for refund on the ground which was not existence in law.
Read the case of State Bank of India vs Commissioner of Service Tax and importance of discretion in handling funds under PPF accounts. Learn how CESTAT Mumbai decision impacts classification of services and taxability.
Read the full text of the CESTAT Chennai order in the case of VLCC Health Care Ltd vs Commissioner of GST & Central Excise. The issue revolved around whether the appellant was liable to pay service tax at the revised rate of 12.24% for the period prior to 18.04.2006. The order provides an analysis of relevant provisions and concludes that the demand cannot sustain, setting it aside.
Read the full text of the CESTAT Ahmedabad order in the case of Rajkot District Co Operative Bank Ltd vs Commissioner of Central Excise & ST. The issue revolved around the liability to pay service tax on the commission received by the appellant from the Agriculture Insurance Company of India Limited. The order analyzes the applicability of an exemption notification and concludes that the appellant is eligible for the exemption, therefore not liable to pay service tax on the commission received.
CESTAT Chennai held that refund under section 11B duly available as there can be no levy of service tax on the activity of transportation of gas up to delivery point at customer’s premises as it pertains to self-service.
CESTAT Mumbai held that the discount/ commission/incentives given for sale of cars cannot be treated as compensation received by the appellant for any services provided to the car manufacturer.
CESTAT Ahmedabad held that building constructed by the Appellant is not commercial and industrial construction, therefore does not fall under the category of taxable services, as the same is not used for commercial and industry but it is used for providing education.
CESTAT Mumbai overturns service tax demand against Kellogg India, asserting that unpaid salary or notice pay recovery isn’t subject to service tax.
The CESTAT Kolkata has dismissed allegations of suppression and quashed a service tax demand in the Bimal Auto Agency Vs Commissioner of CGST & CX case, providing significant implications for the treatment of incentive-based transactions.
A thorough review of the CESTAT Ahmedabad case between Kandla Port Trust and C.C.E. & Kutch (Gandhidham) where the CESTAT quashed the order as the SCN was time-barred.
