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...
The case addressed whether authorities can change the taxable category during adjudication. The Tribunal ruled that the show cause notice is the foundation and cannot be altered. The demand was set aside as it exceeded the scope of the notice.
CESTAT held that secondment of employees is taxable as manpower supply service. However, it set aside extended period demands due to absence of suppression.
The Tribunal held that margins earned from buying and selling cargo space are trading profits, not consideration for services. Such transactions on a principal-to-principal basis are not liable to service tax.
The Tribunal held that shared advertising expenses do not constitute sponsorship service. It ruled that absence of a service provider–recipient relationship negates tax liability.
The Tribunal held that demand based on disclosed records cannot invoke extended limitation. It ruled that absence of fraud or suppression renders such demand time-barred.
Agarwal Jagdish Construction Co. Pvt Ltd Vs Commissioner(Appeals) and ADG (CESTAT Delhi) In Agarwal Jagdish Construction Co. Pvt Ltd Vs Commissioner (Appeals) and ADG, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi examined the rejection of a service tax refund claim of ₹70,46,602 filed by the appellant for the period June 2015 to […]
The Tribunal examined whether credit can be denied due to non-existent supplier addresses. It held that absence of evidence proving non-receipt of services invalidates such denial. The ruling confirms that valid invoices and payment proof are sufficient to sustain credit.
The Tribunal held that penalties cannot be imposed where tax liability arises from retrospective amendment and conflicting legal views. The absence of clear liability during the relevant period justified waiver.
The Tribunal interpreted Section 142(3) of the CGST Act to allow refund of taxes paid under existing law. It held that such claims survive the repeal of earlier statutes. The appeal was allowed and remanded.
CESTAT Chandigarh held that the Air Travel Agents are not required to pay Service Tax on the Commission received by them from CDS/CRS companies. Also held that Air Travel Agents need not include the commission on fuel surcharge in the basic fare for payment of Service Tax.
