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...
The Tribunal examined whether interest recovery under Section 75 is subject to limitation. It held that limitation applicable to principal tax demand also applies to interest. The key takeaway is that interest cannot be recovered beyond prescribed time limits.
The Tribunal examined whether payments for flats were received post-completion. It directed verification of ledger records to determine tax liability. The key takeaway is that timing of receipts is crucial in construction service taxation.
The Tribunal examined taxability of receipts from electricity distribution activities. It held that such services, including ancillary activities, are exempt. The key takeaway is that bundled services inherit exemption of the principal activity.
The issue involved excess credit utilisation beyond the 20% cap in certain months. The Tribunal held that the rule does not mandate monthly computation and must be assessed annually. The key takeaway is that compliance with overall yearly limits is sufficient under Rule 6.
The Tribunal examined statutory requirements of service, including consideration and parties involved. It held that absence of these elements makes the levy unsustainable. The decision clarifies the scope of taxable service.
The issue involved taxing services allegedly received from a foreign branch office. The Tribunal held that an entity cannot provide services to itself, making the demand unsustainable.
The dispute concerned agreements with buyers and instalment payments during construction. The Tribunal ruled that such transactions were self-service and not taxable before the 2010 amendment.
The issue was whether statutory auction fees are taxable as service consideration. The Tribunal held that such fees are compulsory levies under law and not taxable. It clarified that statutory functions performed by public authorities do not attract service tax.
The issue was whether the service provider was liable to pay service tax on manpower services. The Tribunal held that liability rests with the recipient under reverse charge, making the demand unsustainable.
The issue was whether services related to road construction for government bodies are taxable. The Tribunal held that such services are exempt, making the demand unsustainable.
