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 : Understand the CESTAT Ahmedabad ruling in Vishal Tansukhbhai Gohel vs Commissioner of Central Excise & ST. No service tax on freig...
Service Tax : CESTAT Mumbai, in Tata AIG case, rules credit can't be denied for incorrect service description on invoices when correct service t...
Service Tax : CESTAT Ahmedabad ruling in Shakti Enterprise vs Commissioner of Central Excise & ST clarifies that CHA's reimbursable expenses are...
Service Tax : Dive into the legal battle over corporate guarantees' taxability as Business Auxiliary Service. Explore the CESTAT's decision, the...
Service Tax : Learn about a CESTAT ruling regarding service tax on advance membership fees collected by clubs. Analysis and implications include...
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 Bangalore rules KLE Society's services to Malaysian university qualify as export of services, overturning a substantial ser...
Service Tax : Supreme Court held that activity of lottery distributor doesn’t constitute a service and hence imposition of service tax on dist...
Service Tax : The Respondent was engaged in the business of fabrication and fixing of aluminium utensils. Respondent had availed CENVAT credit o...
Service Tax : The Calcutta High Court quashes a duplicate service tax demand for the same period in Arjun Chettri vs Union of India & Ors, order...
Service Tax : Bombay High Court rules that service tax cannot be imposed solely on income tax return data. The department may issue a fresh noti...
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...
Astrazeneca India Pvt. Ltd. Vs Commissioner of GST & CE (CESTAT Chennai) refund in respect of Hotel Accommodation Services is availed only for the benefit of the employees. The same issue has been allowed in favour of the appellants in their own case for the subsequent period. For these reasons, I hold that the refund […]
Mammon Concast Pvt. Limited Vs Commissioner of Central Goods and Service Tax, Customs & Central Excise (CESTAT Delhi) Admittedly the melting scrap purchased by the appellant on high sea sale, is their input for manufacture of M.S. I further find that Rule 9(1) of Cenvat Credit Rules provides that cenvat credit shall be taken by […]
Home guards department was an agency of state government and therefore, could not be considered as ‘person’ engaged in the business of running security services. Therefore, there could be no levy of service tax on security services provided by the Home Guards Department as it was a part of its statutory function.
Explore the legal battle of Honeywell Technology Solutions Lab Pvt. Ltd. against the Commissioner of Service Tax (CESTAT Bangalore). Delve into the intricacies of the judgment and its implications on service tax for seconded employees.
Commissioner Vs National Remote Sensing Agency (Telangana High Court) the only issue which this Court is now required to consider is as to whether the respondent-NRSA had any intent to evade service tax on its activities during the period 16.07.2001 to 31.03.2005 and on advances received during the period 16.06.2005 to 31.12.2005, justifying the action […]
Sunrise Immigration Consultants Pvt. Ltd. Vs CCE & ST- Chandigarh (CESTAT Chandigarh) The facts of the case are not in dispute that a dispute between the appellant and the revenue was going on whether they were liable to pay service tax on their activity or not on export of services for the prior period. The […]
Madras High Court held that provision of food and drink to be taken-away in parcels by restaurant tantamount to the sale of food and drink and thus, shall not attract service tax under the Finance Act.
Forex Transactions refer to transferring funds from one country to another. There could be various personal as well as business-related reasons due to which funds are required to be remitted abroad. But have you ever wondered what the tax implications on Forex transactions are? What is the mechanism for paying tax on Forex transactions? Heard […]
J.S. Grover Autos Pvt. Ltd. Vs Commissioner of Central Goods & Services Tax (Punjab & Haryana High Court) It is undisputed fact that petitioner has filed an appeal before First Appellate Authority against the assessment order, whereby demand was created. It is also undisputed that Board Circulars are binding on department and as per Circular […]
Even when an assessee had suppressed facts, the extended period of limitation could be evoked only when suppression‟ was shown to be willful and with an intent to evade payment of service tax. Commissioner had not recorded any finding that even if assessee had suppressed the fact of having received the amount, it was willful and with an intent evade payment of service.
