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 : Understand the CESTAT Ahmedabad ruling in Vishal Tansukhbhai Gohel vs Commissioner of Central Excise & ST. No service tax on freig...
Service Tax : CESTAT Mumbai, in Tata AIG case, rules credit can't be denied for incorrect service description on invoices when correct service t...
Service Tax : CESTAT Ahmedabad ruling in Shakti Enterprise vs Commissioner of Central Excise & ST clarifies that CHA's reimbursable expenses are...
Service Tax : Dive into the legal battle over corporate guarantees' taxability as Business Auxiliary Service. Explore the CESTAT's decision, the...
Service Tax : Learn about a CESTAT ruling regarding service tax on advance membership fees collected by clubs. Analysis and implications include...
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 set aside demand of service tax on amounts received as booking cancellation charges, price difference & corporate discount,...
Service Tax : CESTAT Bangalore held that that service tax on commission paid to foreign commission agents is payable under reverse charge only ...
Service Tax : CESTAT quashes service tax demand against Yatra Online Pvt Ltd, ruling that convenience and cancellation fees are not connected to...
Service Tax : Zest Buildtek Promotors Vs Deputy Commissioner of GST & Central Excise (Madras High Court)Issuance of attachment order under provi...
Service Tax : Read the detailed analysis of Assam Cooperative Apex Bank Ltd vs Commr. of CGST (CESTAT Kolkata) where Kolkata CESTAT ruled that n...
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...
The manpower recruitment or supply agency service is defined under section 65(68) of the Finance Act, 1994. The definition as given in the provision is represented below for reference – ‘Manpower recruitment or supply agency’ means any person engaged in providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, […]
The works contract service has always been a subject matter of debate or discussion, either in computation of tax under VAT Act or under Service Tax Act and more importantly after the introduction of reverse charge mechanism, where both service provider and service recipient is the person liable to pay tax. In this article I […]
Section 83 of Finance Act, 1994 makes certain provisions of Central Excise Act, 1944 applicable to service tax. The issuance of summons is governed by section 14 of the Central Excise Act. While the field officers resort to issue of summons under section 14 even for seeking information or documents
The works contract service is a taxable service which is defined under clause zzzza of section 65(105) of the Finance Act, 1994, ‘as any service provided or to be provided to any person, by any other person in relation to the execution of a works contract, excluding works contract in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams’.
History of problems in return utility:- In 2012-2013, the return utility (July-Sept) had the facility of inserting an additional row and mentioning that differential rate of tax; thereby showing the additional tax to be paid in a particular month for a particular service.
The extent of service tax in case of renting of any motor vehicle designed to carry passengers is depend on whether the provider of service has availed abatement or not. The condition to avail abatement is provided vide notification 26/2012 dated 20th June, 2012.
Each service has been assigned a code (ECC code) for depositing the tax. Assessees are required to mention proper service code while tendering the payment to get proper and timely credit. Service tax assessees should quote new heads of accounts along with eight-digit serial code numbers as allotted by Controller General of Accounts, CBEC.
The Hon’ble Court is of the view that the present appeal does not involve an issue regarding the rate of duty in as much as even the assessee does not dispute the rate of duty i.e. payable for the services rendered.
Now days we see that Service Tax Returns are being rejected for one or the other reasons. This article may help you some extent to file return without any problem of being rejected. REASON? Returns are being rejected due to some technical errors validated by the system. The following are some technical errors the reasons […]
The Government vide Entry No. 19 of the Mega Exemption Notification No. 25/2012-ST dated June 20, 2012 granted exemption from payment of Service tax to Restaurants, eating joint or a mess providing service in relation to food or beverages, other than those having:
