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...
Tribunal held that the foreign service provider being not covered under the term ‘Telegraph Authority’, the service provided by them will not fall under the definition of ‘Telecommunication Service.
J J Patel & Brothers Vs C.C.E. & S.T. (CESTAT Ahmedabad) The issue under consideration is that whether the Appellant are liable to pay Service tax on reimbursement of electricity charges received from the service recipient M/s Gujarat Gas Company Ltd. We find that identical issue involving under the identical contract has been decided by […]
Rajasthan Financial Corporation Vs Commissioner of CGST (CESTAT Delhi) Learned Commissioner (Appeals) had failed to appreciate the facts of the case as it is a case of refund of penalty paid by the appellant where he has considered that it is a case of refund of duty. As facts of the case are crystal clear […]
The appellant had taken industrial lands on long term lease from Kerala Industrial Infrastructure Development Corporation by paying an upfront amount on long term lease, along with service tax. Thereafter, with the insertion of Section 104 into Chapter V of the Finance Act, 1994 with retrospective effect, the appellants requested for refund of the service tax paid by them on the upfront amount on long term lease of industrial lands.
Goyal and Co Construction Pvt Ltd Vs C.S.T. Service Tax (CESTAT Ahmedabad) Facts- The appellant is engaged in providing Construction of Residential Complex & Construction of Commercial Complex Service and Real Estate Service. On the basis of information, an enquiry was initiated. Accordingly, revenue directed the appellant to produce documents/ details and information related to […]
United Spirits Limited Vs Commissioner of Central Taxes (CESTAT Bangalore) CESTAT find that the adjudicating authority has confirmed the demand in respect of various fees paid to the State Government in respect of manufacture, import and sale of alcoholic liquor. The adjudicating authority, though dropped the demand on licence fee, but confirmed the demand on […]
Lehman Brothers Securities Pvt. Ltd. Vs Commissioner of Central Tax, Central Excise & Service Tax (CESTAT Mumbai) Merely because the appellant is still registered under the Companies Act and has not get the said registration cancelled does not mean that they are carrying out business activity. It is nowhere the case of the Revenue that […]
Commissioner of Service Tax Vs N.P. Earth Movers Pvt. Ltd.(CESTAT Delhi) The records indicate that M/s Western Coalfield Ltd. had awarded a contract to the respondent for loading and transfer of coal from one place to another in the licensed area of its mines situated at Wani and Majri and it was noticed by the department […]
Commissioner, CGST & Central Excise Vs Manglam Build Developers Ltd. (CESTAT Delhi) We find that the appeal is filed by the Revenue under the wrong assumption that the maintenance deposit taken by the respondent from the buyers is to be utilized for maintenance of the complexes and any unutilized amount will be transferred to the […]
Sitaram India Ltd. Vs Commissioner CE & CGST Division-E (CESTAT Delhi) It is observed that activity of collecting toll is covered under the negative list of services. The Appellant has been provided with the Fee Collection Rights i.e., the right to collect toll tax and not to provide any service on behalf of NHAI. Further, […]
