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 : Understand the CESTAT Ahmedabad ruling in Vishal Tansukhbhai Gohel vs Commissioner of Central Excise & ST. No service tax on freig...
Service Tax : CESTAT Mumbai, in Tata AIG case, rules credit can't be denied for incorrect service description on invoices when correct service t...
Service Tax : CESTAT Ahmedabad ruling in Shakti Enterprise vs Commissioner of Central Excise & ST clarifies that CHA's reimbursable expenses are...
Service Tax : Dive into the legal battle over corporate guarantees' taxability as Business Auxiliary Service. Explore the CESTAT's decision, the...
Service Tax : Learn about a CESTAT ruling regarding service tax on advance membership fees collected by clubs. Analysis and implications include...
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 : Petitioner states that mega Exemption Notification No.25/2012 as amended by notification No.13/2013 provides for exemption in case...
Service Tax : Calcutta High Court held that coal cutting or mineral extraction and lifting them up to the pithead are essential integral process...
Service Tax : CESTAT Delhi held that SEZ unit is exempted from payment of service tax in terms of provisions of SEZ Act. Accordingly, condition ...
Service Tax : Orissa HC directs fresh assessment in Abhimanyu Mohanty Vs Assistant Commissioner, allowing petitioner to respond to SCN after set...
Service Tax : Bombay HC quashes inquiry against M. Ramzan & Co. under SVLDRS, 2019. Court rules inquiry invalid without finding false material p...
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...
Insofar as requirement of registration with the department as a condition precedent for claiming Cenvat credit is concerned, learned counsel appearing for both parties were unable to point out any provision in the Cenvat Credit Rules which impose such restriction. In the absence of a statutory provision which prescribed that registration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund,
As regards telephone service, I find that the decision of the Tribunal in the case of ITC Ltd. v. CC&E [2009] 20 STT 110 (Chennai – CESTAT) took a view that such credit is admissible. In the absence of any contrary decision, I follow the same and hold that the appellants are eligible for credit of service tax paid on telephone services in respect of telephone installed in the residence of employees.
SERVICE ? ‘Service’ has been defined in clause (44) of the new section 65B and means – any activity for consideration carried out by a person for another and includes a declared service does not include – any activity that constitutes only a transfer in title of (i) goods or (ii) immovable property by way […]
Basically what the provisions of service tax contained in finance act 1994 lack was the definition of service. What the service actually is? Answer to this question has also became important because now all the services are being taxable except those which has been provided in negative list or are being specifically exempted by way […]
The appellant is a manufacturer of acrylic fibre, acrylic top etc. and were availing the facility of Cenvat credit of duty paid on inputs, capital goods and Service Tax paid on inputs services used in or in relation to manufacture of final products. The appellants are availing the services of foreign agents and were paying commission on said agents located outside India.
Whether reimbursement of expenses includible in gross consideration for the chargeability of Service Tax? Whether Rule 5(1) of Service Tax (Determination of Value) Rules is ultra vires Sections 66 and 67 of Finance Act, 1994?
It appears that the deficiency is that the bills raised by the CHA do not show the shipping bill numbers and date and the full requirements of the above conditions are not met. The reason given in the impugned order is that copies of shipping bills are not produced. No such condition is prescribed against S. No. 11.
In the present case, though the cheque was received on 4.1.2007, the same was actually deposited in the bank on 5.2.2007 and must have been encashed on a date after that. As such, it is to be considered as if the consideration for the services was received by the appellant in the month of February itself, thus requiring them to deposit the tax with the department in March, 2007.
In this case, the service tax itself was concededly paid on 3.3.2009, i.e., before the show cause notice which was issued on 12.3.2009. The Order in Original confirmed the said demand for Rs. 3,54,37,986/- which had been so deposited.
Those who had paid tax as per the provisions and classification existing prior to 1-6-2007 and those who opted for payment of tax under the provisions of rule 3 ibid and paid tax after exercising the option belonged to different classes and, therefore, the impugned circular or the provisions of rule 3(3) ibid were not discriminatory.
