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...
ACNielsen Research Services Pvt. Ltd. Vs. Union of India (Bombay High Court) The petitioner had an appeal pending before the Hon’ble CESTAT. The petitioner has deposited a sum for the said appeal. The petitioner availed benefit of SVLDR Scheme. It filed SVLDRS Form 1. Form 3 was issued. It paid the directed sum in time. […]
CESTAT Ahmedabad held that services provided by an active party to the joint venture is not covered within Business Support Service. Work was assigned on the basis of co-developer and not an agent. Accordingly, service tax not payable.
CESTAT Delhi held that services by way of carrying out any process amounting to manufacture or production of goods, falls under the negative list and is exempted from the levy of service tax.
CESTAT Mumbai held that for the purpose of determination of limitation the relevant date in case of services availed will be challans showing the date of payment within one year.
CESTAT Ahmedabad held that the sale of ready-mix-concrete doesnt involve any service element and hence there is no service tax liability. Manufacturing activity of ready-mix-concrete cannot be covered under the definition of works contract.
CESTAT Mumbai held that as the appellants are not liable to pay service tax, provisions of section 70 of the Service Tax Act are not applicable. Hence, penalty for filing of service tax return belatedly is unsustainable.
Org Informatics Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) Submission of appellant is that Such matter cannot be taken as evasion of service tax, the matter is revenue neutral as the Cenvat credit of service tax is always admissible and it is a fit case, for invocation of Section 80 of the […]
Sai Pooja Enterprises Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT observed that the taxable services in relation to provisions of Outdoor Caterer is defined under Section 65 of the Finance Act 1994 and attracting payment of service tax on the provisions of such services. However we find that there is Exemption vide […]
CESTAT Ahmedabad held that the coverage and taxability of foreign agent service which are alleged to have been received outside India needs proper examination and hence directed for de novo adjudication
CESTAT Ahmedabad held that as excise duty is levied on the entire value of supply of machinery. Hence, service tax cannot be demanded separately on activity of erection, commissioning and installation of the said machinery.
