Service Tax
Log in to FollowLatest Service Tax articles, notifications, circulars and case laws covering classification, valuation, exemptions, CENVAT credit, refunds, demands and penalties.
Mediator service not liable to service tax as management consultancy service
No service tax on composite works contract services before 1.6.2007
No penalty for Non-deposit of Service Tax under RCM due to Oversight
CESTAT recommends Contempt proceeding for issue of SCN after passing of final order
Cenvat Credit on input services allowed if used in the course of furtherance of business
SVLDRS eligible if duty demand quantified on or before 30.06.2019
Service Tax: Suppression of Facts: Extended Period of Limitation Can Be Invoked For Assessment/Penalty Proceedings
Cenvat credit on input services received in SEZ unit available
Rejection of refund on flimsy grounds would defeat purpose of rebate schemes
Service tax on works contract is leviable only from 1st June 2007
Service tax demand based on TDS/ 26AS is unsustainable in law
Allegation of amount collected as service tax should be supported by corroborative evidence
Cenvat credit eligible on input services used for construction of property which is further let out
CESTAT condones 1354 days delay in Appeal filing due to Mental Insanity
Service Tax remains relevant to legacy disputes and proceedings arising from the indirect tax regime that preceded GST. This TaxGuru category provides access to Service Tax articles, notifications, circulars, rules and judicial decisions covering classification of services, valuation, exemptions, CENVAT credit, refunds, tax demands, interest, penalties, limitation, reverse charge and other issues. Although Service Tax was largely subsumed into GST, disputes relating to earlier periods continue through adjudication and appellate proceedings. Businesses, service providers, Chartered Accountants, advocates and indirect tax professionals can use this section to research historical provisions and judicial precedents relevant to pending matters. TaxGuru continues to publish significant Tribunal, High Court and Supreme Court decisions concerning legacy Service Tax disputes.
