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 : The CESTAT Chennai held that where service tax was not separately recovered from recipients, the gross receipts must be treated as...
Service Tax : The High Court dismissed a writ petition challenging a service tax order due to an inordinate delay of nearly four years. The Cour...
Service Tax : The Mumbai CESTAT remanded a service tax dispute after finding that the appellant failed to include grounds of appeal in the presc...
Service Tax : CESTAT Delhi set aside the refund rejection order after finding that issues relating to double payment of service tax and CENVAT c...
Service Tax : CESTAT ruled that the Department failed to consider ST-3 returns and service tax already discharged by the assessee. The Tribunal ...
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...
Gautam Bhattacharya Vs Commissioner of Central Tax (CESTAT Bangalore) Brief facts of the case are that the appellants are the partners of partnership firm namely M/s. Ernst & Young, LLP. The appellants had filed their income tax returns showing components such as ‘sale of services’, against which partners have shown certain amount received from the […]
Pramukh Realty Vs C.C.E. & S.T.-Daman (CESTAT Ahmedabad) The brief facts of the case are that the appellant have pad service tax on Construction of residential Complex for which they have entered into the agreement for sale of flats, accordingly they have paid service tax on sale of flats. Subsequently the sale of flats has […]
Radius Corporate Solutions (India) Pvt Ltd Vs Commissioner of Service Tax VII (CESTAT Mumbai) Though none appeared on behalf of the appellant to advance arguments in support of their challenge to order-in-appeal no. MKK/207/RGD-APP/2018-19 dated 30th August 2018 of Commissioner of Central Tax (Appeals), Raigad, the appeal is taken up, with the assistance of Learned […]
Rolex Watch Company Private Ltd Vs Commissioner of CGST & Service Tax (CESTAT Mumbai) On perusal of the contract, it is seen that there are two obligations that devolve on the appellant, viz, promotion and marketing of Rolex watches in India and undertaking repairs/replacement during the warranty period for which neither the customer nor the […]
The Vardhman Developers Vs Commissioner, Central Goods and Service Tax (CESTAT Delhi) We take notice that service tax law was revamped w.e.f. 01.07.2012 by bringing in various changes. We also take notice of the TRU/CBEC letter dt. 20.02.2010 regarding the scope of valuation of taxable amount in respect of residential complex service, which was introduced […]
Luit Developers Private Limited Vs Commissioner of CGST & Central Excise it is trite law that figures of Form 26AS are not to be used for determining Service Tax liability unless there is proof to show that it was on account of any taxable service and relies on the order of the Tribunal in Kush […]
Voxco Pigments And Chemicals Pvt Limited Vs C.C.E. & S.T. (CESTAT AHMEDABAD) There is no dispute that the appellant had filed the refund claim on 01/06/2017 for an amount of Rs. 12,25,023/-. Thereafter, on the audit query, the appellant had decided to reduce the refund claim and, therefore, withdrew the earlier claimed and thereafter claim […]
CESTAT Ahmedabad rules in favor of Aquamarine Exports, stating no service tax liability on commission deducted from export invoices.
Exemption notification should not be liberally construed and it was for the assessee to show that he came within the purview of the notification as on and after 01.07.2012, such activity by the Market Committees was put in the Negative List, it could safely be said that under the 2006 circular, the Market Committees were not exempted from payment of service tax on such activities.
Mindtree Ltd Vs Commissioner of Service Tax (CESTAT Bangalore) It was not intention of the Government to tax software services as information technology services including ‘Software Maintenance Services’ were excluded from ‘Business Auxiliary Services’; the explanation added in the definition of ‘Goods’ to include computer services if can only be prospective from 1.6.2007 and the […]
