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...
Commissioner of Central Excise & ST Vs Adani Power Limited (CESTAT Ahmedabad) As regards the issue that whether Commissioner (Appeals) has power to remand the matter to Adjudicating Authority, we find that this being a case of refund of service tax, clearly covered by the ratio of Hon’ble Gujarat High Court judgment in the case […]
Blue Star Civil Engineering Company Private Limited Vs Commissioner of Central Excise (CESTAT Kolkata) The facts of the case are that the assessee M/s. Blue Star Civil Engineering Co. Pvt. Ltd. Mecheda was engaged in evacuation of ash pond for Durgapur Projects Ltd., Purba Medinipur Zilla Parishad, Rites Ltd. for railway and McNally Bharat for […]
Activity of transportation of iron ore lumps from the mines site to the appellant’s crusher plant does not constitute GTA service in terms of Sec.65(105)(zzp) read with Sec.65(50b) of the Finance Act, 1994.
Agrawal Colour Advance Photo System Vs Commissioner of Central Excise and Another (Madhya Pradesh High Court at Jabalpur) The issue under consideration is whether while providing photography service whether the use of the paper upon which an image is printed using certain consumables and chemicals, being incidental to the provision of service, amount to sale […]
The definition of ‘construction of complex’ and a ‘residential complex’ continued to remain the same after 1 July, 2012 and, therefore, service tax liability could not have been fastened even after 1 July, 2012 under ‘construction of complex’.
Service tax can be demanded under 65(105)(zzzh) only if the building concerned has more than 12 residential units in the building and such levy will not apply in cases where in one compound has many buildings, each having not more than 12 residential units.
The respondents are, or have been, ‘surrogate’ providers of `broadcasting’ service in India, taxable under section 65(105)(zk) of Finance Act, 1994 since 2001 (and, more especially, with retrospective effect of the amendment incorporated in 2002), in the hands of `broadcasting agency’ as defined in section 65(16) of Finance Act, 1994.
The issue in this appeal is whether the benefit of VCES-Voluntary Compliance encouragement Scheme, 2013 have been rightly denied to the appellant on the basis of clerical error in filing the declaration?
YCH Logistics (India) Pvt. Ltd Vs C.C.E & C.S.T (CESTAT Bangalore) The services imported by the assessee are taxable services and are chargeable to Service Tax but they had not paid the Service Tax applicable on the same. The assessee were liable to pay the Service Tax on import of such services as a recipient […]
Principal Commissioner of Central Tax Vs Indian Medical Association (Delhi High Court) The issue under consideration is that whether service tax is applicable on clubs or associations incorporated prior to 1st July, 2012? The definition of “club or association” contained in Section 65(25a) makes it plain that any person or body of persons providing services […]
