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...
CESTAT Delhi sustained the service tax demand after finding that the royalty amounts were based on receipts acknowledged by the appellant’s Director. The Tribunal held that the demand covered only amounts actually received.
CESTAT Delhi held that overseas liaison offices functioning merely as communication channels cannot be treated as separate service providers to their Indian head office. The Tribunal set aside service tax demands on reimbursements and emphasized that one cannot provide services to oneself.
The ruling clarifies that consignment notes carry legal significance under the Finance Act and Service Tax Rules for determining GTA status. Without such documents, a transporter cannot be subjected to service tax as a Goods Transport Agency.
The Tribunal observed that payment of licence fees for exclusive use of demarcated spaces amounted to renting of immovable property. Consequently, the transaction attracted forward charge provisions rather than reverse charge liability.
CESTAT held NHAI’s transfer of toll collection rights to contractors was a taxable service, not a sovereign function, and upheld service tax demand.
ESTAT held demurrage linked to transportation contracts is not consideration for services and cannot be taxed under Port Services or declared services.
CESTAT Chennai held that reimbursable expenses recovered on an actual basis could not be included in taxable value for periods prior to 14 May 2015. The ruling relied on the Supreme Court’s decision on the scope of Section 67 of the Finance Act, 1994.
CESTAT Chennai held that credits relating to renovation, sales promotion, testing services, vehicle-related expenses, and similar services could not be denied when they had a real nexus with taxable output services. The ruling clarifies that functional connection with business activities remains relevant even after amendments to the definition of input services.
The Tribunal examined a service tax demand raised on the basis of DGARM data and financial statements. It held that reliance solely on such material could not sustain the extended limitation period, resulting in the demand and penalties being set aside.
CESTAT Chennai held that villas constructed on separate plots under individual agreements and approvals do not constitute a residential complex. Common amenities and gated community features alone were held insufficient to attract service tax.
