Service Tax
Log in to FollowLatest Service Tax articles, notifications, circulars and case laws covering classification, valuation, exemptions, CENVAT credit, refunds, demands and penalties.
BPO Services to Overseas Client Are Exports, Not Intermediary Services: CESTAT Chandigarh
Section 85(3A) Appeal Restored as “Month” Means Calendar Month: CESTAT Allahabad
No Successor Liability Without Business Transfer; Service Tax Demand Set Aside: CESTAT Chennai
VCES Declaration Cannot Be Reopened After Statutory Time Limit: CESTAT Chennai
No Service Tax on Electricity Charges Recovered from Tenants: CESTAT Chennai
CESTAT Allows CENVAT Credit on Leadership Fee; Composite Contract Cannot Be Artificially Split
Service Tax Demand Upheld as Services to Non-Educational Institutions Not Exempt: CESTAT Allahabad
Service Tax Demand Set Aside as Extended Limitation Based Solely on Form 26AS: CESTAT Kolkata
Service Tax Demand Dropped as Government Health Services Held Exempt: CESTAT Ahmedabad
Service Tax Demand Dropped as Public Health & Sanitation Exemption Allowed: CESTAT Ahmedabad
RCM Service Tax Demand Set Aside as Contract Was Not Manpower Supply: CESTAT Ahmedabad
Service Tax Demand Set Aside as Equipment Hiring Constituted Deemed Sale Attracting VAT: CESTAT Kolkata
CENVAT Credit Refund Denial Set Aside as Input Services Held Eligible: CESTAT Chennai
Time-Barred SCN Rendered Service Tax Demand Unsustainable: CESTAT Mumbai
Service Tax remains relevant to legacy disputes and proceedings arising from the indirect tax regime that preceded GST. This TaxGuru category provides access to Service Tax articles, notifications, circulars, rules and judicial decisions covering classification of services, valuation, exemptions, CENVAT credit, refunds, tax demands, interest, penalties, limitation, reverse charge and other issues. Although Service Tax was largely subsumed into GST, disputes relating to earlier periods continue through adjudication and appellate proceedings. Businesses, service providers, Chartered Accountants, advocates and indirect tax professionals can use this section to research historical provisions and judicial precedents relevant to pending matters. TaxGuru continues to publish significant Tribunal, High Court and Supreme Court decisions concerning legacy Service Tax disputes.
