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 : The CESTAT Chennai held that where service tax was not separately recovered from recipients, the gross receipts must be treated as...
Service Tax : The High Court dismissed a writ petition challenging a service tax order due to an inordinate delay of nearly four years. The Cour...
Service Tax : The Mumbai CESTAT remanded a service tax dispute after finding that the appellant failed to include grounds of appeal in the presc...
Service Tax : CESTAT Delhi set aside the refund rejection order after finding that issues relating to double payment of service tax and CENVAT c...
Service Tax : CESTAT ruled that the Department failed to consider ST-3 returns and service tax already discharged by the assessee. The Tribunal ...
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...
Shukla & Brothers (the Appellant) is a proprietorship firm registered under Service tax under the category of ‘Construction Work’. However, under some confusion and misguidance, the Appellant was issued registration under ST-2 in the category of ‘Civil Structure Construction Work’. The Appellant claimed that the services provided are of maintenance/ sanitation services provided at factory premises of clients, which does not fall within the Service tax net.
Dr. Sanjiv Agarwal Banking and financial services are subject to levy of Service Tax in more than one form. While only specific services were taxed prior to 1.7.2012, all such services are taxable now barring those which are in negative list. W.e.f.1.07.2012, all services, other than services specified in the negative list, provided or agreed […]
Understand the implications of directors service to a company or body corporate. Learn about the service tax requirements and exclusions for non-executive, nominee, and independent directors.
Almost all of us go for family outings every now and then and one of the most important activities, without which an outing is not complete, is having a meal at a nice Restaurant. However, it’s the ‘RESTAURANT’S BILL’ which acts as a party spoiler due to the respective taxes and charges applied therein. Thus, […]
Suncity Art Exporters (the Appellant) were exporters of handicrafts and were entitled to Refund of Service tax paid on the various specified input services in terms of Notification No. 17/09-ST dated July 7, 2009.
In the instant case, Kuttukaran Trading Ventures (the Assessee) was engaged in the business of reconditioning engines and parts thereof and repairs of other parts of vehicles of all brands. The Assessee did not have any authorization from any manufacturer of vehicles/ parts for providing post-sale service to buyers.
The issue of taxability of out-of-pocket expenses has always been a matter of litigation. Before April, 2006 there was no specific provision to this effect. However, from April 19, 2006 onwards, with the introduction of the Valuation Rules, Service tax is applicable on gross consideration including all expenses barring the expenses incurred as pure agent.
support services means infrastructural, operational, administrative, logistic, marketing or any other support of any kind comprising functions that entities carry out in ordinary course of operations themselves but may obtain as services by outsourcing from others for any reason whatsoever and shall include advertisement and promotion, construction or works contract, renting of immovable property, security, testing and analysis.
During the course of audit it was revealed that Krishna Cylinders (Assessee)has not paid Service tax during the period from April 1, 2006 to March 31, 2007 on outward Goods Transportation services. However, on being pointed out by the audit team, the Assessee paid the entire amount of Service tax along with applicable interest.
In the instant case, JP. Kenny Ltd. (the Appellant)availed Cenvat credit of Rs. 6,48,208/- on the invoices received prior to their Service tax registration and also availed Cenvat credit of Rs. 47,182/- on Housekeeping and Hotel services charges paid by them.
