Service Tax - Page 30

Tax on Services Provided by way of Assignment of Spectrum

One of the issues raised by the telecom service providers (TSP) was whether Service Tax is payable, on instalments due after 1.4.2016, for spectrum assigned/auctioned to them in the past. It has been clarified that service tax payable, whether in full upfront or in instalments, for assignment of right to use such spectrum has been exempte...

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FAQs on Tax on services provided by Government / local authority

Circular No. 192/02/2016-Service Tax (13/04/2016)

Any service provided by Government or a local authority to a business entity has been made taxable w.e.f 1st April 2016. Post Budget 2016, representations have been received from several quarters including business and industry associations in respect of various aspects pertaining to the taxation of such services. Accordingly, the followi...

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CBEC instruct commissioners to stop working in casual manner

F No 390/CESTAT/24/2016-JC (13/04/2016)

CBEC instructs that file and notes on the file should not only be concise but should also contain the details of minutes recorded in a case. Fixing/ Re-fixing of personal hearing is a vital step towards the disposal of the case by the quasi judicial / appellate authority. There can be no casual approach towards it....

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POT for services provided by Govt or local authority to business entity

Notification No. 24/2016-Service Tax (13/04/2016)

In case of services provided by the Government or local authority to any business entity, the point of taxation shall be the earlier of the dates on which, - (a) any payment, part or full, in respect of such service becomes due, as specified in the invoice, bill, challan or any other document issued by the Government or local authority d...

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Service Tax (Determination of Value) Amendment Rules, 2016

Notification No. 23/2016-Service Tax (13/04/2016)

Service Tax (Determination of Value) Rules, 2006 shall not apply to any service provided by Government or a local authority to a business entity where payment for such service is allowed to be deferred on payment of interest or any other consideration...

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10 types of govt services exempt from Service Tax

Notification No. 22/2016-Service Tax (13/04/2016)

55. Services provided by Government or a local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate; 56. Services provided by Government or a local authority where the gross amount charged for such services does not exceed Rs. 5000/- :...

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Calcutta High Court stays Service Tax on Senior Advocate

Bar Association, High Court, Calcutta & Anr. Vs Union Of India & Ors (Calcutta High Court)

The petitioner is a designated Senior Advocate practising in this Court and challenges notifications bearing nos. 9/2016 and 18/2016, both dated March 1, 2016, seeking to amend previous notifications of June 30, 2012 pertaining to service tax....

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No service tax on notional interest of security deposit

The Lake Palace Hotel and Motels P Ltd. Vs Commissioner of Central Excise (CESTAT Delhi)

It was held that service tax is not payable on the notional interest accrued on the security deposit received on providing immovable property on rent....

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Service Tax on Services to or from Amalgamating Companies after appointed date

M/s Usha International Ltd. Vs CST, New Delhi (CESTAT Delhi)

It was held that In case of amalgamation of companies appointed date as per Amalgamation Scheme is required to be taken as the date of amalgamation and not the date on which entire formalities were completed and the service provided by assessee from the appointed date to Amalgamating Company is to be considered as provided to self, in w...

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Mere non-payment of duty is not equivalent to wilful misstatement

Quality Council of India Vs CC, New Delhi (CESTAT Delhi)

It was held that mere non-payment of duties is not equivalent to collusion or wilful misstatement or suppression of facts, otherwise there would be no situation for which ordinary limitation period would apply....

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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.