Service Tax
Log in to FollowLatest Service Tax articles, notifications, circulars and case laws covering classification, valuation, exemptions, CENVAT credit, refunds, demands and penalties.
FAQs on ST3 return for July-September 2012
Changes in Service tax Exemption Provisions WEF 01.04.2013
ST – Changes in Mega Exemption List W.E.F April 1, 2013
No provision U/s. 85 to condone delay beyond period of 3 months on expiry of limitation period
Repair services provided by shipchandlers authorised by ‘port’ amounted to ‘port service’
Extended period not to be invoked if order in assessee’s favour is overruled by a larger bench
‘Rent-a-cab service’ for transportation of staff from railway station to container freight station run by assessee is eligible input service
Ticket Booking for other bus/tour operators is ‘business auxiliary services’ and liable to ST
Rent-a-cab service for transport of employees/officials or business related visitors to factory/office is an input service
Principle of doctrine of unjust enrichment not applies to refund of ‘deposit of duty’
Service tax on Income from auction of abandoned cargo?
Service tax not payable on Service of MD as it’s not ‘Management Consultancy Services’
Drawings / designs expressed on a media is classified as good Under Excise / Custom tariff so not liable to service tax
Appeal my be dismissed if Assessee do not attend the proceedings
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.
