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 : In the case of S Muniramaiah Vs Assistant Commissioner of Central Tax, the Karnataka High Court ruled that income earned from the ...
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 : 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...
Though the proviso to section 11 was inserted by section 80 of the Finance (No. 2) Act, 2004 w.e.f. 10-9-2004, and sought to incorporate the machinery provision for recovery of sums due to government under the Act earlier incorporated in Rule 230(2), it is only an enabling provision for recovery of sums due to the government by which the Central Excise Department is permitted to attach and sell all excisable goods, materials, preparations,
As per the provisions of Section 69 of Chapter V of the Finance Act, 1994 and Rule 4 of Service Tax Rules, 1994 every person liable for paying the Service Tax shall make an application to the concerned jurisdictional Superintendent in Form ST-1 for registration and the same will be granted, after due verification, by the authorized officer, a certificate of registration in Form ST-2. 2. As per instructions issued vide CBEC Circular No. 493/59/99-CX dated 12-11-1999, 35/3/2001-CX.4 dated 27-08-2001 and 97/8/2007-ST dated 23-08-2007 Registration No. also known as ‘Service Tax Code’ (STC) will be alphanumeric fifteen digit PAN based number. The first part would be the 10 Character PAN issued by Income Tax authorities. It is mandatory for all the concerned persons registered under the rules to obtain PAN whether or not they pay Income Tax.
LETTER [F.No.137/131/2010-CX.40], dated 20-5-2011 Certain field formations have raised the issue of leviability of service tax on escort charges collected by State Police from banks for escorting cash, under ‘Security Agency service’. 2. While, most of the field formations are of the view that such charges should be leviable to service tax under Security Agency service, doubts have been expressed from certain formations.
AD HOC EXEMPTION ORDER No.1/1/2011, dated 1-7-2011 Whereas, the Central Industrial Security Force (CISF) constituted under the CISF Act, 1968 as a force for protection and security of industrial undertakings is a multi-skilled agency under Government of India, Ministry of Home Affairs. In addition to securing property belonging to Government of India, they also provide security service to several other properties including those owned by public sector companies and State Governments for a consideration.
In this regard, please find enclosed for necessary action, a copy of Ad hoc Exemption Order No. 2/2/2011, dated 8-8-2011, whereby Government has granted exemption to the taxable service of outdoor catering referred to in sub-clause (zzt) of clause (105) of section 65 of the Finance Act, if the same has been provided by a Non Government Organisation registered under any Central Act or State Act, under the Centrally assisted Mid-Day Meal Scheme, from the whole of service tax leviable thereon under section 66 of the Finance Act, during the period 10-9-2004 to 2-9-2010
Whereas a Non Government Organization registered under any Central Act or State Act, under the Centrally assisted Mid-Day Meal Scheme, has been granted exemption from service tax vide Notification No. 47/2010 – Service Tax, dated 3-9-2010 for providing the taxable service of outdoor catering referred to in sub-clause (zzt) of clause (105) of section 65 of the Finance Act 1994;
Attention is drawn to the Hon’ble Supreme Court’s order dated 14.10.2011 in the matter of Civil Appeal No. 8391-8393 of 2011 arising out of Bombay High Court’s order in Writ Petition No. 1474 of 2010 before Hon’ble High Court of Bombay challenging provisions of Section 65 (90a) read with Section 65 (105)(zzzz) of the Finance Act, 1994 as amended by Section 75 and 76 of the finance Act, 2010, which levied service tax on “Renting/leasing of immovable property” from 01.06.2007 which provisions were upheld by the Hon’ble High Court of Bombay by order dated 04.08.2011 and dismissed the Writ Petition No. 1474 of 2010. (Copy of Supreme Court Order dated 14/10/2011 enclosed).
1. How to make entries of more than one challans paid in the single month? If the returns are filed through Excel Utilities, more than one challans are not allowed in single month? To avoid such restriction, in the column on month, more rows should be added to the extent number of challans are paid in the month. For example – If three challans are paid in month of April then entries should be as follows:
After carefully considering the submissions made by both the sides we find that it is an admitted fact by both the sides that the construction of road does not require payment of service tax. The Revenue’s only appeal is that construction of driveway cannot be equated with the construction of road in as much as such driveway was not for public utility purpose but the same was in connection with the petrol pump owned by the owner.
The Hindus’ marriage ceremony is not a religious but a social function and various kinds of service providers, including those erecting tents for it, are not exempted from paying service tax, the Delhi High Court ruled today. A bench of Chief Justice Dipak Misra and Justice Sanjiv Khanna gave this ruling dismissing a plea by All India Tent Dealers’ Welfare Organisation, contending they should be exempt from paying service tax for erecting tent for holding the marriage ceremony as it is primarily a religious function.
