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 : The CESTAT Chennai held that where service tax was not separately recovered from recipients, the gross receipts must be treated as...
Service Tax : The High Court dismissed a writ petition challenging a service tax order due to an inordinate delay of nearly four years. The Cour...
Service Tax : The Mumbai CESTAT remanded a service tax dispute after finding that the appellant failed to include grounds of appeal in the presc...
Service Tax : CESTAT Delhi set aside the refund rejection order after finding that issues relating to double payment of service tax and CENVAT c...
Service Tax : CESTAT ruled that the Department failed to consider ST-3 returns and service tax already discharged by the assessee. The Tribunal ...
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...
CBIC issued a circular on Applicability of service tax on ambulance services provided to government by private service providers under the National Health Mission (NHM)
Ganesh Narayan Sharma Vs C.C.E. & S.T. (CESTAT Delhi) I. The construction works executed by the appellant were rendered under composite contracts which involved both rendering of service as well as supply of goods and hence such contracts are in the nature of works contracts. The Hon’ble Supreme Court in the case of Larsen & […]
Interest calculator for delay in payment of service tax is attached which can calculate interest in one shot for different period. Interest is levied on the assessee when he delays the payment of service tax which is due and payable. The rate of interest u/s 75 of Finance Act 1994 has undergone a lot of changes since 01.07.1994.The summary of rate of interest is as below:
The petitioner is an Indian citizen. He is a businessman and says that he plays international cricket representing India. He also plays domestic cricket. He participated in what is known as Indian Premier League (IPL). He was one of the players chosen by the franchisee Knight Riders Sports Private Limited. This franchisee is owner of one team in the IPL, namely, Kolkata Knight Riders. An agreement of 21 st April, 2008 with the petitioner was executed by this franchisee.
Declaration made by the petitioner under the Voluntary Compliance Encouragement Scheme, 2013 has been rejected in terms of the order impugned in the writ petition on the ground that they have not submitted the amended declaration in accordance with the procedure prescribed in Circular No. 170/5/2013-ST dated 8.8.2013. As per the said circular, in a […]
Appellant’s task was mainly confined to providing of advisory services in respect of investments identified by overseas client and advise it with respect of investment opportunities in the companies, who are engaged in developing the real estate projects.
The present appeal is directed against Order-in-Original No. 35/Commissioner/Noida/2016-17 dated 31/03/2017 passed by Commissioner of Service Tax, Noida.
Services being architect services does not fall under exclusion to the definition of input service as per rule 2 (l) of CENVAT Credit Rules 2004, as the said exclusion is in respect of execution of works contract.
It has been argued that they are using service of M/s Dialogue Corporation, USA for the purpose of data storage. It has been argued that the said service provider does not provide online services and there is no online service provider. In absence of online database access, no Service Tax can be demanded under the head of Online Database Access and Retrieval Service.
M/s. Indo Lloyd Freight Systems Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Chennai) As regards Brokerage commission of paid for booking of the export cargo, it is seen that the agents of shipping lines normally book the export cargo. The appellants actually get brokerage or commission for getting orders for the export of cargo. […]