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 : CESTAT Chennai set aside the service tax demand, holding the extended limitation period was not invocable as suppression with inte...
Service Tax : CESTAT Allahabad set aside interest demand, holding set top boxes qualified as inputs and full CENVAT credit was admissible on rec...
Service Tax : CESTAT Hyderabad allowed CENVAT credit on an imported dredger as input under Rule 2(k), set aside the credit demand and disposed o...
Service Tax : Calcutta HC quashed invocation of a performance bank guarantee for recovery under an earlier contract and directed refund of the g...
Service Tax : CESTAT Kolkata set aside Service Tax demand, interest and penalty, holding issues in favour of the appellant on exemption or lim...
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...
Woodlands Hotels Pvt. Ltd. Vs C.C.E & C.S.T. (CESTAT Bangalore) A snack cannot be equated to a high tea; for that logic, it comes rarely closer to a ‘substantial and satisfying meal’. Therefore, it is to be concluded that snack cannot fulfill the conditions of the food being substantial and satisfying. Therefore, we are of the […]
As per the definition of the Residential Complex Construction Services, parking space stands specifically included in the definition, thus leading to the inevitable conclusion that parking space is a part of the construction of Residential Complex Service and a separate consideration received by the appellant towards such parking charge would form part of the excisable value of the taxable services.
The respondent/assessee is engaged in providing the “construction of residential complex services, real estate agent services and business support services”. During the course of audit of records of the respondent/assessee it was observed that the assessee had availed Cenvat credit of service tax paid on “commission/brokerage on sale of flats” amounting to Rs. 40,56,453/- during the period from July 2013 to September 2015. Accordingly, a show cause notice was issued to the respondent/assessee as to why
M/s. Paramount Communications Ltd. Vs CCE (CESTAT Delhi) It is a matter of record that the appellant assessee have availed services of certain foreign based agencies for receiving external foreign commercial borrowings (ECB) from abroad. It is also a matter of fact that during 2006 to 2007, certain payments in the form of commission have […]
If the goods are moved out of the factory or into the factory they meet the definition of cargo and the activities of handling it is cargo handling service.
Olam Agro India Ltd. Vs C.C.E (CESTAT Delhi) A corporate guarantee is used when a corporation agrees to be held responsible for completing the duties and obligations of debtor to a lender, in case the debtor fails to comply with the terms of the debtor- lender contract. Whereas a bank guarantee is a promise from […]
M/s Smart Value Products & Services Ltd. Vs Commissioner of Central Goods & Service Tax (CESTAT Allahabad) Facts of the case are not in dispute that the coaching centers are registered coaching center and provide services to their students. The coaching centers are also private limited companies and having separate identity known by the Registrar […]
Other plea of the appellant that the allotment of land by the appellant to various persons is on long term lease basis – the leases of 90 years, which amount to transfer of ownership and such leases are outside the purview of Section 65(105)(zzzz)
Shree Balaji Tent House Vs C.C.E. & S.T. (CESTAT Delhi) In view of Section 65 (77a), ‘Pandal’ or ‘Shamiana’ is defined to mean a place specifically prepared or arranged for organizing an official, social or business functions; and under Section 65(77b) ‘Pandal or Shamiana Contractor’ means a person engaged in providing any service, either directly or […]
The ingredients to levy service tax on an Intellectual Property Service are two fold. Firstly, there must be a service provided to any person, by any other person. Secondly, the service should be provided to the recipient by granting him the right to use or exploit any Intellectual Property service.
