Service Tax - Page 2

Service tax cannot be demanded on correct availment of abatement and for discharging the tax liability for ‘Installation of thermal insulation’ under ‘Works Contract Service’

Rudra Engineering Vs C.C.E. & S.T. (CESTAT Ahmedabad)

CESTAT Held that, installation of ‘thermal insulation’ is a covered under definition of Works Contract Service & therefore, Service Tax is not demandable....

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No Service Tax on health care services provided by clinical establishments by engaging consultant doctors

Held that, there is no legal justification to tax the share of clinical establishments on the ground that they have supported the commerce or business of doctors by providing infrastructure and such assertion is neither factually nor legally sustainable. Further held that, clinical establishments providing health care services are exempte...

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Cenvat Credit cannot be denied merely because zonal offices are situated separately

Punjab National Bank Vs Commissioner (CESTAT Delhi)

CESTAT Delhi held that as the zonal offices are integral part of the appellant and hence location of the same hardly makes any difference Accordingly Cenvat Credit allowed in respect of input services availed by zonal offices allowed....

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Service tax refund cannot be denied on cancellation of booking of flats

Credence Property Developers Pvt. Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Mumbai)

As per Rule 66E(b), Service Tax Rules, 1994 in construction service, service tax is required to be paid on amount received from buyers towards booking of flat before the issuance of completion certificate by the competent authority and the booking can be cancelled by the buyer any time before taking possession of the flat....

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Service Tax not payable on NSDL/CSDL charges recovered by broker from client

Saurin Investments Private Limited Vs C.S.T.-Service Tax (CESTAT Ahmedabad) Service Tax Appeal No.250 of 2012

CESTAT held that NSDL/CSDL charges being statutory charges as per SEBI Rules should not be included for the purpose of service tax....

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Service tax in case of clinical establishment providing health care services is exempted

Maharaja Agrasen Hospital Charitable Trust Vs Commissioner of Service Tax (CESTAT Delhi)

CESTAT Delhi held that a clinical establishment providing health care services are exempted from service tax. Accordingly, part of consideration received from such health care services from the patient is also not taxable under Business Support Service....

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No Co-relation Required to Claim Service Tax Refund when all business were of export only

Welspun Global Ltd. Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad)

Denial of refund of Service Tax paid on Banking and Financial Services - The said refund has been rejected on the ground that the appellant has failed to correlate the services availed with the exports of goods....

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Denial of benefit under SVLDRS stating that department decided to file appeal is unjustified

Om Prakash Kashyap Vs Union of India (Jharkhand High Court)

Jharkhand High Court held that benefit under SVLDRS scheme cannot be denied by the designated committee on the reason that department has decided to file an appeal against the OIO....

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Commissioner (A) not empowered to issue notice u/s 73(1) of the Finance Act

KEI Industries Limited Vs Commissioner (Appeals) (CESTAT Delhi)

CESTAT Delhi held that Commissioner (Appeals) did not have the power to issue the notice under section 73(1) of the Finance Act. Accordingly, order passed thereon deserved to be set aside....

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No limitation on refund of Transitional credit under Section 142 of CGST Act

NIIT Limited Vs Commissioner, CGST (CESTAT Delhi)

NIIT Limited Vs Commissioner, CGST (CESTAT Delhi) Transitional provision of Section 142(3) of CGST Act provides that every claim of refund filed by the person after the appointed day (30.06.2017) for refund of any amount of Cenvat credit/duty/tax/interest or any other amount paid under the existing law shall be disposed of in accordance w...

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Latest Service Tax News India

Service tax in India is the tax which is collected by the government from service providers for providing services. The person liable to pay service tax could be a service provider or the recipient of service or any person responsible for providing services. Generally, the service tax is required to be paid on all the services except for those provided in the negative list. All the service providers together with the union and state government providers and private sector service providers too are liable for paying service tax. Services Tax Act and Service Tax Rules together with the Finance Act, 2016 has provided an increase in service tax from 12.36% to 14%. This revised service tax rate would comprise of Education Cess and Secondary and Higher Education Cess.

At Taxguru, we provide all the latest service tax notifications and service tax circulars. We bring you all the recent developments and updates to the Service Tax Act and the Service Tax Rules. From a change in the service tax rates to any change in the format service tax challan or any other service tax notification, we provide a comprehensive and detailed approach to service tax in India. You can view and download all the service tax circulars free of cost. We keep on updating our portal regularly so that we keep you posted on all the recent service tax notifications and updates.

With our group of service tax experts, we provide a cohesive and complete analysis of the service tax related matters. We post regular blogs and articles on all the trending service tax related issues. At Taxguru, we try to solve all your service tax related queries. Ensure to bookmark us to keep a track of all the service tax updates.