2 Latest Service Tax Notifications, Act, Rules, Circulars, Challan & Articles

Service Tax - Page 3

Commissioner (A) not empowered to issue notice u/s 73(1) of the Finance Act

KEI Industries Limited Vs Commissioner (Appeals) (CESTAT Delhi) - 

CESTAT Delhi held that Commissioner (Appeals) did not have the power to issue the notice under section 73(1) of the Finance Act. Accordingly, order passed thereon deserved to be set aside....

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No limitation on refund of Transitional credit under Section 142 of CGST Act

NIIT Limited Vs Commissioner, CGST (CESTAT Delhi) - 

NIIT Limited Vs Commissioner, CGST (CESTAT Delhi) Transitional provision of Section 142(3) of CGST Act provides that every claim of refund filed by the person after the appointed day (30.06.2017) for refund of any amount of Cenvat credit/duty/tax/interest or any other amount paid under the existing law shall be disposed of in accordance w...

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In absence of evidence amount collected should be treated as inclusive of Service Tax

Sumeru Builders Vs C.C.E. & S.T. (CESTAT Ahmedabad) - 

In the instant case no evidence has been produced by the revenue to hold that the amount collected by the appellant is exclusive of service tax or it has been separately collected by the appellant. In view of the above, we do not find any merit in the department’s stand that benefit of Section 67(2) could not be extended....

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Service tax on amount recoverable from trainees for Notice Pay- CESTAT directs re-adjudication

Krishak Bharti Co Operative Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) - 

He pointed out that when trainees are employed by the appellant, the appellant spent a significant amount of time and money in training the employees therefore, the employment contract has various conditions put on the trainees. In case the trainee breaches any of those conditions, a specific amount is recoverable from the trainees. The s...

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Commission on Sales cannot be treated as Advertising Agency Service Income

Drishty Communication Private Limited Vs C.C.E (CESTAT Ahmedabad) - 

Drishty Communication Private Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad) The appellants were engaged in providing services as advertising service to get customize and were registered “The Indian Newspaper Society” (INS). They were remitting 85% of the total amount received from their customers on getting space/time from media age...

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Valuation of Stock Transfers under GST

Supply of goods or services or both between related persons or between distinct persons as specified in section 25, when made in the course or furtherance of business is to be treated as a supply even if made without consideration in terms of Para 2 of Schedule I. In terms of Section 25(4) “A person who […]...

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Services provided by GTA not classified as ‘Clearing & Forwarding Agency’ service

Auto Cars Vs Commissioner of Central Excise and Service Tax (CESTAT Mumbai) - 

HC Held that, providing services of ‘Goods Transport Agency’ (GTA) does not fall within the category of ‘Clearing and Forwarding Agent’, provided to several recipients who were liable to discharge tax dues on freight under ‘RCM after availing permissible abatement....

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Department cannot demand service tax again if same already been paid on behalf of appellant

Waymark Logistics Vs Principal Commissioner of GST & Central Excise (CESTAT Chennai) - 

Facts reveal that service tax in regard to impugned service already been paid to Government, department cannot collect service tax again on impugned service....

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No service tax on Software activation charges under BAS

Black Box Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) - 

CESTAT held Service tax not payable on ‘Software Activation Charges’ under taxable services of ‘Business Auxiliary Services ...

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CESTAT dismisses appeal against Commissioner (Appeals) order rejecting application filed by appellant for rectification of mistake in earlier order

National Fertilizers Limited Vs Commissioner CGST & Service Tax (CESTAT Delhi) - 

National Fertilizers Limited Vs Commissioner CGST & Service Tax (CESTAT Delhi) It is not possible to accept the contentions advanced by the learned counsel for the appellant. It is not in dispute that the issues that arose in all the three appeals were identical. It is true that the Department had filed one appeal only […]...

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Latest Service Tax News India

Service tax in India is the tax which is collected by the government from service providers for providing services. The person liable to pay service tax could be a service provider or the recipient of service or any person responsible for providing services. Generally, the service tax is required to be paid on all the services except for those provided in the negative list. All the service providers together with the union and state government providers and private sector service providers too are liable for paying service tax. Services Tax Act and Service Tax Rules together with the Finance Act, 2016 has provided an increase in service tax from 12.36% to 14%. This revised service tax rate would comprise of Education Cess and Secondary and Higher Education Cess.

At Taxguru, we provide all the latest service tax notifications and service tax circulars. We bring you all the recent developments and updates to the Service Tax Act and the Service Tax Rules. From a change in the service tax rates to any change in the format service tax challan or any other service tax notification, we provide a comprehensive and detailed approach to service tax in India. You can view and download all the service tax circulars free of cost. We keep on updating our portal regularly so that we keep you posted on all the recent service tax notifications and updates.

With our group of service tax experts, we provide a cohesive and complete analysis of the service tax related matters. We post regular blogs and articles on all the trending service tax related issues. At Taxguru, we try to solve all your service tax related queries. Ensure to bookmark us to keep a track of all the service tax updates.

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