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...
Health Care, Services Provided by Charities, Religious Persons, Independent Journalists, Sportspersons Among Others also Exempted from Service Tax. In his Budget Speech, the Union Finance Minister ShriPranab Mukherjee said that the Government has proposed to tax all services except those in the negative list. The list comprises 17 heads.
As a measure of harmonization between Central Excise and Service Tax, the Government has made a number of alignments. This was announced by the Finance Minister Shri Pranab Mukherjee while presenting the Union Budget 2012-13 in Lok Sabha today.
The Service tax rate has been raised from 10 per cent to 12 per cent. Presenting the Union Budget 2012-13 in Lok Sabha today, the Union Finance Minister ShriPranab Mukherjee said that to maintain a healthy fiscal situation, the Government has raised the service tax with consequential changes in rates from services that have individual tax rates.
We have discussed Rate Of Service Tax, Introduction Of Negative List Approach, Amendments In The Finance Act, 1994, New Reverse Charge Mechanism, Renting Of Immovable Property Service, Retrospective Exemptions, Amendments In Rules.
The appellant/assessee herein filed a refund application with the authorities on the ground that the service tax paid by them should not have been paid. The adjudicating authority after following the Principles of natural justice, rejected the refund claim on various grounds, including the ground of unjust enrichment.
Circular No. 153/04/2012 – Service Tax The work relating to Service Tax has grown multi-fold over the years with the expansion of tax base and there is an imminent need for addressing the issues referred by the field formations expeditiously for issue of suitable directions by the Board. Further, TRU is also over burdened with a number of references on technical matters from the Commissionerates.
It is seen from the records that the first appellate authority has rejected the appeal filed by the appellant on the question of limitation. It is undisputed that the appellant had received the order in original on 28.8.2010 and the appellant had a right to file an appeal within three months from the date of receipt of the order and he also gets further period of three months for seeking condonation of delay from the first appellate authority.
DLF Limited entered into an agreement with BCCI-IPL dated 13.02.2008 and for title sponsor agreement wherein it was appointed as exclusive title sponsor of the League for the Cricket IPL 20-20 matches at a consideration of Rs. 40 crores. Crucially, the taxability of this service shall be governed by finance Act prior to amendment made by Finance Act, 2010 which excludes sports event explicitly from taxability of sponsorship service.
In course of an investigation conducted by the Officers of Headquarter Anti Evasion Unit, Siliguri Commissionerate, it revealed that M/s D.K.ENTERPRISE, Nutan Bazar, P.O. + Dist. Cooch Behar, West Bengal, PIN – 736 101 was engaged in providing ‘Management, Maintenance or Repair’ services to National Highway and Public Works (Roads) department in the District of Cooch Behar. They had been providing the service without taking any Service Tax registration and without paying any Service Tax.
With the introduction of deeming provision in the definition of Construction of Complex Service sub-clause (zzzh) of section 65(105) of the Finance Act, 1994 effective from 01-07-2010, construction of residential complex is taxable to builders and it has removed plethora of doubts regarding taxability of builder in service tax gamut.
