Service Tax
Log in to FollowLatest Service Tax articles, notifications, circulars and case laws covering classification, valuation, exemptions, CENVAT credit, refunds, demands and penalties.
Insurance of vehicles used in transportation of goods / employees is input service
Commissioner (Appeals) do not have power of remand under Service Tax Laws
Service Tax – No Half Yearly Returns This Time
Payment of goodwill on transfer of business not business auxiliary services
Service Tax Not Applicable on Visa Service provided by Visa facilitators
Service Tax NEW ST-3 for April to June 2012 made Available + Free Excel Utility
Service tax return due date extended to 25th November 2012
Credit of service tax paid for shifting of household goods of employees not admissible
Service tax on expenses for obtaining export incentives eligible for input service tax credit
Limitation period not applies to Refund of Service tax paid twice
Service Tax & Entertainment Tax both can be levied on DTH Services –SC
Input service credit available on storage charges paid up to place of removal
Adjudication authority can condone in filing of Service tax refund claim
Works Contract Service after Negative List-Part II(Reverse Charge Mechanism )
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.
