Service Tax - Page 2

In absence of consideration service tax cannot be charged

International Combustion India Ltd. Vs CCE (CESTAT Mumbai)

Arguably, service tax payment is necessary when the four things are satisfied;(i) There is a service(ii) There is a service provider(iii) There is a service recipient(iv) There is a consideration for such service paid by the recipient of service to the provider of the service....

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Service Tax/GST on Electricity Supply- an Analysis in the backdrop of recent ruling of Calcutta HC

Analysis of recent Hon’ble High Court of Calcutta judgment in the case of Srijan Realty (P) Ltd v. Commissioner of Service Tax[1]. The ruling is given under Finance Act, 1994 (Service Tax law) and has raised a lot of eyebrows considering the fact that the ruling has vide implications under the GST law as well. […]...

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Jharkhand HC stays Service Tax proceedings initiated post GST introduction

Ms Sulabh International Social Service Organization Vs Union of India through the Commissioner (Jharkhand High Court)

M/s. Sulabh International Social Service Organization Vs Union of India (Jharkhand High Court) Division Bench of Jharkhand High Court igranted stay (status quo) to the proceedings initiated under Service Tax after introduction of GST by issuing notice, summons and visit of officers after taking into account one of the main contention that...

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Reimbursements on electricity expenses from occupants chargeable to Service tax

Srijan Realty (P) Ltd. Vs. Commissioner of Service Tax (Kolkata High Court)

Recently, the issue of levibility of Service Tax on reimbursements on electricity expenses received from the occupants of a complex came before a Single Member Bench of the Hon’ble Calcutta High Court, wherein the Hon’ble High Court has upheld the levy of Service Tax on such transactions....

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IIM does not require accreditation for its Courses: CESTAT dropped service tax demand

M/s Indian Institute of Management Vs C.S.T.-Service Tax (CESTAT Ahmedabad)

M/s Indian Institute of Management Vs C.S.T.-Service Tax (CESTAT Ahmedabad) Ahmedabad CESTAT has dropped demand of service tax amounting to Rs. 56 crore of Indian Institute of Management (IIM) Ahmedabad under the service commercial training & coaching service stating that IIM A does not require any accreditation from running course. C...

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Service Tax on an individual or a proprietor or a proprietorship concern under BAS

M/s Arti Adhvariya & Co. Vs C.S.T. (CESTAT Ahmedabad)

M/s Arti Adhvariya & Co. Vs C.S.T. (CESTAT Ahmedabad) We find that there is no dispute that the appellant is an individual NRI in USA. During the relevant period this Tribunal has given various judgments wherein it was held that an individual and / or proprietorship concern is not considered as a commcerial concern, therefore, [&helli...

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CBIC identifies mismatch of Rs. 12 Lakh Crores in Service Tax & ITR

D. 0. F. No. IV (20/3/2015-Systems Pt.1 (29/03/2019)

There is a considerable gap between the turnover on account of services as per the ITR/TDS data and the value of services declared in the corresponding Service Tax returns (above threshold of Rs. 1o lakhs). For FY 2015-16 alone, the mismatch is to the tune of of approx. Rs. 12 Lakh Crores. ...

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Refund of tax under unconstitutional provision of statute will be outside the scope and purview of such enactment

Casa Grande Co-Operative Housing Vs Commissioner of CGST (CESTAT Mumbai)

Casa Grande Co-Operative Housing Vs Commissioner of CGST (CESTAT Mumbai) When any provision in the statute has been held to be unconstitutional, refund of tax under such statute will be outside the scope and purview of such enactment and under such circumstances, refund can be claimed by way of a suit or by way of a […]...

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No service tax on Construction of Residential Complex Service prior to 01.07.2010

C.C.E & C.S.T. Vs Keerthi Estates Pvt. Ltd. (CESTAT Bangalore)

C.C.E & C.S.T.-Bangalore Service Tax Vs Keerthi Estates Pvt. Ltd.(CESTAT Bangalore) We find that the appellant is engaged in the Construction of Residential Complex in terms of the Development Agreements entered with land owners and prospective buyers. The period of dispute is from 16.06.2005 to 31.01.2007. Further we find that an exp...

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ITC available for tax paid on insurance policies taken under statutory mandate

M/s. Tessy Engineers & Enterprises Vs Commissioner of GST & Central Excise (CESTAT Chennai)

Tessy Engineers & Enterprises Vs Commissioner of GST & Central Excise (CESTAT Chennai)  The issue is as to whether the appellants are eligible for the credit availed on insurance services. The definition of input service with effect from 01.04.2011 excludes life and health insurance services availed for personal use or for person...

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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.