Service Tax
Log in to FollowLatest Service Tax articles, notifications, circulars and case laws covering classification, valuation, exemptions, CENVAT credit, refunds, demands and penalties.
Condition of Pre-deposit of tax for considering an application for ‘condonation of delay’ not justified
Service tax demand cannot be upheld merely on basis of admission of liability by employee
Clarification on service-tax payable where invoice raised before 01.4.2012
Exemption from service tax for specified service in the negative list extends to Agricultural produce
Work Contracts definition enlarged to include movable properties
Service tax liability can be shifted – SC
Regarding services provided by the Agricultural Produce Marketing Committee (APMC) /Board
If recipient of services is required to pay service tax than provider of services not required to pay
Till 6-7-2009 refund would be governed by conditions under the Notification No. 41/2007, dated 6-10-2007
Common return for ER-1, ER-3 & ST-3, Change in ST Return Periodicity – Govt invites suggestion
NIL Service Tax Return late filling penalty – BAAP RE BAAP
Tax on Service relating to transportation of goods
Tax on Service relating to transportation of passengers
Service Tax on Financial sector
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.
