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 : The Bombay High Court ruled that legal services provided by an advocate to a partnership firm of advocates are exempt under servic...
Service Tax : The Court held that booking speakers for an event does not amount to event management. Participation or facilitation alone cannot ...
Service Tax : Supreme Court reaffirms Service Tax applicability on export cargo handling services by Airports Authority of India under Airport S...
Service Tax : Under India’s earlier service tax regime, legal services initially enjoyed complete exemption from taxation. This position chang...
Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...
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 Chennai set aside the service tax demand, holding the extended limitation period was not invocable as suppression with inte...
Service Tax : CESTAT Allahabad set aside interest demand, holding set top boxes qualified as inputs and full CENVAT credit was admissible on rec...
Service Tax : CESTAT Hyderabad allowed CENVAT credit on an imported dredger as input under Rule 2(k), set aside the credit demand and disposed o...
Service Tax : Calcutta HC quashed invocation of a performance bank guarantee for recovery under an earlier contract and directed refund of the g...
Service Tax : CESTAT Kolkata set aside Service Tax demand, interest and penalty, holding issues in favour of the appellant on exemption or lim...
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...
Since common input services were used for both taxable output and trading, assessee was required to reverse proportionate credit attributable to trading along with interest. Penalty under Rule 15(3) to be confined to proportionate irregular credit finally determined.
The Madras High Court allowed TVS Srichakra Limited’s plea, declaring Notification Nos. 14/2017, 15/2017, and 16/2017 ultra vires for exceeding the scope of Section 68(2) of the Finance Act, 1994, and quashed related show cause notices.
The Madras High Court ruled that absence of pre-consultation does not invalidate a show cause notice, holding that departmental circulars are not legally binding.
CESTAT Hyderabad held that a service tax demand cannot be dismissed merely because payment was made in advance and remanded the matter for verification of the period of service receipt.
CESTAT Mumbai set aside an order that rejected an exporter’s supplementary claim for Swatch Bharat Cess (SBC) refund. The Tribunal ruled that Rule 5 of the Cenvat Credit Rules has no bar on filing multiple refund claims for the same period.
CESTAT Delhi set aside an appellate order, holding that the time limit for filing an appeal starts from the date the rectification of mistake order (Section 74) is passed. The appeal was therefore deemed filed within the prescribed limitation period.
CESTAT Mumbai ruled that payments received by players for playing cricket are not taxable under Business Support Service, upholding the Commissioner’s decision that only promotional income, if any, could attract tax.
CESTAT Allahabad held that service tax demand is confirmed since it is will established that assessee was collecting the service tax from its customers/ clients, however, the same was not deposited to the government exchequer. Accordingly, appeal of assessee dismissed.
CESTAT rules Semi Conductor Laboratory (SCL) is not a business entity, exempting it from service tax on CISF security. Strategic R&D lacks commercial motive.
CESTAT Delhi held that no wilful suppression was proven to invoke extended limitation under Section 73(1) of the Finance Act. Demand set aside on limitation.
