Service Tax - Page 20

No service Tax on Transport Service not provided by Goods Transport Agency

Beterman Engineering Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) - 

Beterman Engineering Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) Appellant has all along taken the view that transport service is not taxable service as it was not provided by the goods transport agency, but by goods transport operator and/or individual truck owners namely an individual either owning or operating. Th...

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Packing & salvaging activities cannot be treated as Manpower Recruitment Services

Metadin Mali Vs C.S.T. Service Tax Ahmedabad (CESTAT Ahmedabad) - 

Metadin Mali Vs C.S.T. Service Tax Ahmedabad (CESTAT Ahmedabad) We have carefully gone through the relevant contract entered into by Appellant with M/s Pino Bisazza Glass Pvt. Ltd and find that M/s. Pino has entered into agreement with the appellant for packing and salvaging activities. The appellant was paid for carrying out such activit...

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No Service Tax on Taxable Service Received in India from Non-Residents prior to 18.04.2006: SC

C.S.T. Delhi Vs Sojitz Corporation (Supreme Court of India) - 

C.S.T. Delhi Vs Sojitz Corporation (Supreme Court of India) It is not in dispute that the service tax was sought to be levied for the transaction which has taken place outside India for the period between November, 1999 and March, 2002. The show cause notice was issued on 20.04.2005. It is not in dispute that […]...

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Service tax leviable on supply of bed rolls to Railways

Premier Garment Process Vs Commissioner of Central Excise (Madras High Court) - 

Madras High Court held that service of supply of bed rolls alone for the passengers travelling in AC compartments to Railways cannot be construed as services provided by the Railways and hence service tax is duly payable on the same....

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SC to decide whether Service tax leviable on secondment of employees

Commissioner of GST And Central Excise Chennai Vs Komatsu India Pvt. Ltd. (Supreme Court of India) - 

Commissioner of GST And Central Excise Chennai Vs Komatsu India Pvt. Ltd. (Supreme Court of India) The Division Bench of the Hon’ble Supreme Court of India, comprising of Hon’ble Mr. Justice Sanjiv Khanna and Hon’ble Mr. Justice J K Maheshwari, issued Notice in the case of Commissioner of GST and Central Excise Chennai v. M/s [&hell...

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No Service Tax on Ocean Freight if appellant paid custom duty on CIF

Universal Industries Vs Commissioner, CGST (CESTAT Delhi) - 

Universal Industries Vs Commissioner, CGST (CESTAT Delhi) Appellant, inter alia urges that appellant have paid custom duty on CIF value which includes ocean freight element. Thus, there can be no demand of service tax on the purchase price of goods, even under Reverse Charge Mechanism. Accordingly, he prays for allowing the appeal with co...

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Original Submission date considerable to compute One Year period for service tax Refund claim

V.V. Titanium Pigments Pvt. Ltd Vs Commissioner of GST (CESTAT Chennai) - 

V.V. Titanium Pigments Pvt. Ltd Vs Commissioner of GST (CESTAT Chennai) The issue that requires to be analysed in these present appeals is whether the date of one year has to be computed from the date of resubmission of the refund claim or the date of original submission of the claim. Needless to say that […]...

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Service tax is payable by Multi System Operator only on gross amount recd. from Local Cable Operator

Commissioner of Central Excise And Central Goods And Service Tax Vs Hathway Sukhamrit Cable & Datacom Pvt. Ltd. (CESTAT Chandigarh) - 

CESTAT Chandigarh held that Multi System Operator (MSO) is liable to pay service tax only on the gross amount received by them from Local Cable Operators (LCOs)...

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Spare parts & lubricants used in provision of authorized service station service not includible in gross value

Infinium Motors Guj Pvt. Ltd. Vs C.S.T. Service Tax (CESTAT Ahmedabad) - 

CESTAT Ahmedabad held that where during the provision of Authorized Service Station Services, the spare parts and lubricants sold and VAT thereupon was paid the value of such spare parts and lubricants would not attract Service Tax....

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No Service Tax exemption on Computer Education Service under Vocational Training

Advance Computer Education Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) - 

Advance Computer Education Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) The appellant also raised a point that they are eligible for exemption on the vocational training service. In this regard we find that Computer Education service has been excluded from the Vocational Training service by Notification No. 19/2005-ST dat...

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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.

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