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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...
Fees collected by the police department is in the nature of fee prescribed for performing statutory function, which has been deposited into the Govt. treasury. In the light of the C.B.E. & C. ‘s circular also, there can be no levy of service tax on such activities carried out by the police department.
Shri S.S. Gupta, Learned Chartered Accountant, appeared on behalf of the appellant submits that the construction of hospital building does not fall under the ‘commercial or industrial construction service’ for the reason that the hospital building is not used for commerce or industry as the hospital in the present case is run by a charitable trust. For this reason also the charitable trust is not a business or commerce hence the construction thereof does not fall within the definition of commercial or industrial construction service
On issue of Service Tax applicability on free of cost (FOC) supplies by the service recipient of construction service to the service provider (assessee), we are sharing with you a landmark judgement of the Hon’ble Supreme Court, decided in favour of the assessee, in the case of Commissioner of Service Tax Vs. M/s Bhayana Builders (P) Ltd.
The core issue involved in the present case is with regard to the admissibility or otherwise of the Cenvat Credit on Goods Transport Agency service availed for transport of goods from the place of removal to buyer’s premises.
The dispute in the present appeal is relating to their liability to pay Service Tax on Passenger Service Fees (PSF) and other taxes (international taxes) collected by the airlines as part of consideration when the tickets are issued to the passengers.
No service tax liability can be attributed to the cricket players for promotional activities provided by them during the IPL prior to 01.07.2010. In the instant case, the appellant, Karn Sharma was playing for M/s Royal Challengers Bangalore.
Outward transport service used by the manufactures for transportation of finished goods from the place of removal up to the premises of the purchaser is covered within the definition of input service provided in rule 2(l) of the Cenvat Credit Rules, 2004.
Since the training courses conducted by IIPM do not result in award of any certificate/ Diploma/ Degree or any other educational qualification recognized by the law being in force, the activity will fall under the category of Section 65 (105) (zzc) of the Act and is a taxable service liable to payment of Service Tax.
M/s. Navin Fluorine International Ltd. Vs. CCE (CESTAT Delhi) It is clear that show cause proceedings were initiated only on the ground that the amended Cenvat Credit Rules excluded the construction services as eligible input service. The appellant took credit on 30.04.2011 whereas the amendment was carried on 1.4.2011. It is nobody’s case that the […]
The issue raised in all these Appeals/Writ Petitions are with respect to the liability of chit transactions, to service tax as arising from the Finance Act, 1994. The issue arises during three periods, in so far as the amendments made to the Finance Act, 1994
