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 : CESTAT set aside demand of service tax on amounts received as booking cancellation charges, price difference & corporate discount,...
Service Tax : CESTAT Bangalore held that that service tax on commission paid to foreign commission agents is payable under reverse charge only ...
Service Tax : CESTAT quashes service tax demand against Yatra Online Pvt Ltd, ruling that convenience and cancellation fees are not connected to...
Service Tax : Zest Buildtek Promotors Vs Deputy Commissioner of GST & Central Excise (Madras High Court)Issuance of attachment order under provi...
Service Tax : Read the detailed analysis of Assam Cooperative Apex Bank Ltd vs Commr. of CGST (CESTAT Kolkata) where Kolkata CESTAT ruled that n...
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...
As per provisions in Taxation of Services (Provided from Outside India and Received in India), Rules 2006 the question whether the service in question is imported is decided with reference to location of the recipient of service for service specified under section 65(105)(r) but is decided with reference to place of performance for service specified at section 65(105)(y). That is to say if the impugned service is classified as Management Consultancy, service tax is payable in the instant case but if it was classifiable as service of Market Research Agency then tax was not payable for the reason that the service is performed entirely outside India.
The decisions of the Tribunal in the case of CCE v. Future Polyesters Ltd. [Final Order No. 782 of 2011, dated 8-7-2011] is clearly to the effect that most of the impugned activities would not fall under the definition of Management Consultancy service. Though compliance with laws is part of the responsibilities of management such responsibility per se cannot bring it into the ambit of the words ‘in connection with the management of any organization’ used in section 65 (105)(r) and section 65(65) to tax such services
It is no longer, res integra that in a contract for providing service of the type involved in this case the service component and value of materials can be separated. Notification 12/2003-ST also recognises this principle. The only dispute that remains is whether value of materials sold “can be segregated based just on the value on which VAT is paid.
As observed by the lower authorities, according to Clause 2(f), the claim has to be filed within 1 year from the date of export of goods. As already observed, this becomes a statutory requirement and a substantive requirement and therefore, the Tribunal, being a creature of law, cannot go beyond the provisions of law and statutes and give relief.
The main grievance of the appellant is that the Commissioner got a verification report dated 30.12.2009 from the Assistant Commissioner (Anti-Evasion) which indicated the Service Tax liability as Rs. 55,80,580/- and the said report was not made available to them and the Commissioner has accepted the version given by the Assistant Commissioner (Anti-Evasion) without granting them an opportunity to contest the veracity of the report.
We find that show cause notice stands issued on 7-2-2007 for the period 1-7-2003 to 31-8-2004, thus invoking the longer period of limitation. Tribunal in the case of Brij Motors (P.) Ltd. v. CCE [Final Order No. ST/601/2011, dated 22-11-2011] as [2012 (25) STR 489 (Tri – Delhi)] has taken note of the fact that the were decisions of the Tribunal holding in favour of the assessees and as such has held the demand to be barred by limitation.
1. A common simplified registration format for Central Excise and Service Tax is being placed for public comments, together with further liberalization in registration requirements, particularly centralized registrations. The proposed changes are attached as Annexure C. 2. Likewise a new simplified one page common return with Central Excise: to be called Excise & Service Tax Return (EST for short) is being introduced. The format of the return is given as Annexure D. It is also being proposed that the cycles for the payment service tax and filing of return should coincide.
Mere publication of name of the company and name of the product along with details relating to price, packaging and dosage would not promote the sale or marketing of the product but the information would be of use only for the chemists/druggists. In fact that information would not be of use even to the chemist who was required to dispense medicines in the shop.
Provision of Section 73(3) and explanation (ii) to said Section (which was introduced from 8.5.10), specifically indicate that if Service Tax liability and interest thereof stand deposited, there is no need for issuing Show-Cause Notice even for penalty. I find that the ld. Counsel was correct in relying upon the judgment in the case of Krishna Security & Detective Services (supra). Provisions of Section 73(3) are very clear and the decision of the Tribunal in the case of Krishna Security & Detective Services (supra) also lay down the ratio that no penalty can be imposed if the Service Tax liability and interest thereof stand deposited under the Section 73(3).
The appellant filed this appeal against the impugned order whereby the demand of service tax on the ground that the appellants, for the purpose of paying service tax, did not include the value of materials used by them for providing such service. The contention of the appellant is that demand is time-barred as the show-cause notice was issued on 22.9.2006 demanding service tax for the period 16.7.2001 to 31.3.2005 by invoking extended period on the ground of suppression. The appellant submitted that the Tribunal, in CCE v. R.K. Photo studio vide Final Order Nos. ST/503-504/2011 dated 25.8.2011, after taking into consideration the Board Circular F. No. 233/2/2003-CX dated 7.4.2004, held that the demand beyond the normal period is not sustainable, in such type of case.
