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...
Schlumberger Solutions Private Limited Vs Commissioner Central GST (Punjab and Haryana High Court) Admittedly, the petitioner has deposited amounts of Rs.2,29,61,536/-and further sum of Rs.1,16,51,272/- on account of interest and Rs.34,44,227/- as penalty, even prior to issuance of show cause notice. The question that arises for adjudication is as to whether the petitioner is entitled […]
Service Tax demand was quashed as inclusion of turnover of Manufacturing unit for quantification of amount for reversal of CENVAT Credit was appropriate since for the entire remaining activities of the Puducherry manufacturing unit, the centralized service tax registration at Bangalore was applicable, which was as a SERVICE PROVIDER as well as an INPUT SERVICE DISTRIBUTOR.
Commissioner of GST And Central Excise Vs Citi Bank N.A. (Supreme Court of India) Issue- Whether Interchange fees received out of Merchant Discount Rate(MDR) by the issuing bank from accepting bank in relation to credit card transactions carried on a customer is liable to be taxed to service tax in the hands of the bank […]
We are of the view that the appellant should be permitted to remit the taxes, as quantified in the Form-3 declaration issued to the appellant, subject to of course by also paying interest @ 15% from 01.07.2020 till the date of remittance, which we shall fix as on or before 17.09.2021. If the appellants comply with the said condition, then the appropriate authority under the SVLDR Scheme shall consider the appellant’s application and proceed in accordance with the provisions of the said Scheme.
Commissioner of Central Goods & Service Tax Vs Dalmia Cement (Bharat) Ltd. (CESTAT Delhi) Having considered the rival contentions, I hold that once the four companies have become one, by merger, under operation of law w.e.f. 01.01.2015, as per order of the competent Court, the transactions between them during the effective date and the date […]
Learned counsel for writ petitioner submits that the issue of SCN and culmination of the same in the impugned order in the name of amalgamating company is ex facie illegal and liable to be set aside. As issue of notice i.e., SCN and assessment qua a non-existent entity (albeit a juristic person) is a jurisdictional error warranting interference in writ jurisdiction is learned counsel’s say.
CESTAT held that registration with the department is not a prerequisite to claim Service tax refund. Further, directed that the assessee is entitled to get the refunds accordingly along with applicable interest.
Since no definite view could be taken that the notice was beyond the period of limitation in terms of the proviso to sub-section (1) of Section 73 and it depend upon the factual examination and adjudication by the adjudicating authority, therefore, the matter was remitted back to the Central Tax Commissioner.
Service of granting of mining rights provided by the Government would not fall under the category of ‘support services’ and after 01.04.2016 the liability was always cast upon the service recipient
Blue River Capital India Advisory Services LLP Vs Commissioner of CGST & Central Excise (CESTAT Mumbai) Facts- Refund claim filed by the appellant is rejected on various grounds like- -For the refund claim period no ST-3 return was filed. -Services allegedly exported by the appellant were not used outside India. -Some input tax credit invoices […]
