Service Tax
Log in to FollowLatest Service Tax articles, notifications, circulars and case laws covering classification, valuation, exemptions, CENVAT credit, refunds, demands and penalties.
Common Amenities Cannot Convert Independent Villas Into a Taxable Residential Complex
Govt Dept Liable for Interest on delayed Service Tax Deposit: CESTAT Allahabad
CENVAT Credit Allowed as Assessee Proved Nexus Between Input & Output Services
CESTAT Remands Service Tax Demand as Form 26AS & Work Orders Were Not Considered
CESTAT Sets Aside Service Tax Demand as Extended Limitation Was Invoked on Already Known Facts
Trailer Hiring with Driver, Fuel and Crew Taxable as Supply of Tangible Goods Service, Not GTA
CESTAT Sets Aside CENVAT Credit Demand as Manpower Services Were Not Used Exclusively for Exempt Activities
Service Tax payable on Wall Rent as It Is Integral Part of Advertising Service: CESTAT Chandigarh
Refund Rejection Set Aside as Limitation Computable from Quarter of FIRC Receipt: CESTAT Chennai
No Section 78 Penalty as Service Tax and Interest Were Paid Before SCN: CESTAT Chennai
CESTAT Allows Cenvat Credit on Housekeeping Services as They Are Essential for Telecom Operations
Service Tax Demand Upheld as Construction Contracts with Materials Were Works Contract Services
CESTAT Quashes Service Tax Demand as GTA Service Tax Was Already Paid by Transporter
Delhi HC Excludes Service Tax Review Petition Period from Limitation as Investigation Was Pending
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.
