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 : 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 : CESTAT Ahmedabad rules that refund claims must clearly specify the notification and legal provision under which they are sought. P...
Service Tax : Karnataka High Court held that in case of service of retreading tyres, service tax is payable only with respect to the service com...
Service Tax : Supreme Court upholds CESTAT's decision, ruling no service tax is applicable on reimbursement of expenses, as no service element e...
Service Tax : CESTAT Ahmedabad rules that service tax with interest paid before a show cause notice (SCN) invalidates penalties under Section 78...
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...
Construction of canals/ pipelines/ conduits to support irrigation, water supply or for sewerage disposal, when provided to the Government, could not be exigible to service tax. Once tax was not payable in law, there was no authority for the department to retain such an amount.
CESTAT Ahmedabad rules that Mandap Keeper Services by Ahmedabad Municipal Corporation are non-taxable, covered under the negative list, and not support services.
Kerala High Court held that services of looking after socio-economic and welfare matters of ex-serviceman by the charitable society is leviable to service tax. Accordingly, appeal dismissed the service tax leviable on the same.
Supreme Court affirms that supplying food to airlines is a sale of goods, not outdoor catering, clarifying service tax applicability. Appeal dismissed due to delay.
The Bombay High Court ruled on the validity of pre-deposits made through electronic cash ledgers under Section 83 of the Finance Act, 1994. Key legal issues resolved.
Book entry/manner of book keeping cannot lead to demand of service tax; (ii) recoupment/booking of costs between two divisions of the same company cannot amount to provision of service as there is no service provider and no service receiver;
CESTAT Mumbai dismisses the Department’s appeal, allowing Oerlikon to claim CENVAT credit at Pune. The ruling emphasizes revenue neutrality and pre-2016 Rule 7 provisions.
Bombay HC directs SVLDRS-4 issuance to Cradle Runways Pvt. Ltd. despite a one-day payment delay under the SVLDR Scheme, citing technical reasons and procedural fairness.
Enbee Education Centre Private Limited Vs Commissioner of C.E. & S.T.-Vadodara-I (CESTAT Ahmedabad) The services provided amount to “export of service” under Rule 2 read with Rule 3(2) of the Place of Provision of Service Rules We share the recent order passed by the Hon’ble CESTAT Ahmedabad. The appellant is providing services to foreign universities. […]
CESTAT Mumbai rules extended limitation cannot apply for service tax demand on sub-contractors due to conflicting decisions, emphasizing procedural norms.
