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...
Representations have been received seeking clarification regarding taxability of IPCL charges incurred in foreign currency by BPO/MNCs against receipt of services from the service provider situated outside India/group companies under reverse charge mechanism [Section 66A of the Finance Act, 1994 read with Rule 2 (1) (d) (iv) of the Service Tax Rules 1994].
Section 65(39a) was amended by substituting vide Section 88 of the Finance Act, 2005, which is reproduced below. (39a)’erection, commissioning or installation’ means any service provided by a commissioning and installation agency, in relation to:- (i) erection, commissioning or installation of plant, machinery or equipment; or (ii) installation of– (a) electrical and electronic devices, including wirings or fittings therefore; or (b) plumbing, drain laying or other installations for transport of fluids; or
Bombay High Court, while disposing a batch of writ petitions filed by The Retailers’ Association of India along with the Confederation of Real Estate Developers’ Association of India and Multiplex Association of India, upheld the constitutional validity of levy of service tax on renting of immovable property with its retrospective amendment. However, the operation of the order has been stayed for four weeks to enable the petitioners to move the Supreme Court.
Idea Mobile Communication Ltd. Vs C.C.E. & C., Cochin (Supreme Court of India)- Amount received by the cellular telephone company from its subscribers towards SIM Card will form part of the taxable value for levy of service tax, for the SIM Cards are never sold as goods independent from services provided.
The MAS-GMR Aerospace Engineering has approached the Andhra Pradesh High Court against the Authority for Advance Ruling’s (AAR) order that held that maintenance, repair and overhauling (MRO) activities in the aerospace SEZ attracts service tax. MAS-GMR Aerospace Engineering is a joint venture between GMR Hyderabad International Airport and Malaysian SDN-BHD.
An appeal is a substantive right. The assessee should have a full opportunity to put forth his case and should be able to get relief, if any, in accordance with. It is difficult to sustain the assessee’s negligence. However, the assessee cannot also be let scot free. Now, he has preferred this appeal and the learned advocate for the Department has to appear and contest the matter. Hence, we deem it proper to impose costs of Rs. 5,000/- on the assessee.
Bajaj Travels Ltd Vs. Commissioner of Service Tax (Delhi HC)- The appellant submitted a detailed written reply dated 17th November, 2005. The defence was that it was paying service tax as per its bona fide understanding that the service tax was to be paid on the commission retained by the appellant. It was pleaded that the matter of calculation was not clear to it. Therefore, it had been filing its service tax returns on the basis of the commission retained by it and the correct method of computing the service tax was pointed out by the visiting team of the department. Therefore, the allegation of suppression, mis-statement were wrongly attributed to it. The learned Senior Counsel for the appellant also referred to series of orders passed by the various Benches of CESTAT where such penalties were set aside holding that when the service tax/short-service tax was paid before the show cause notice, it was a bona fide error.
In case of an accident within the factory, the compensation has to be paid by the company in accordance with the law and this is obligatory. To fulfil this legal obligation, the assessee has taken insurance. Therefore, it can be said that in this case the insurance premium is definitely relatable to business activity and is to fulfil one of the legal obligations of providing compensation to worker in case of injury in the factory. Under these circumstances, it was held that Cenvat credit of service tax paid on insurance taken to pay workmen’s compensation to the insurance company is admissible. Accordingly, appeal filed by the revenue is rejected.
Saraswati Engineering Vs CCCES (Cestat) – If the assessee has discharged the service tax liability on his own ascertainment or on the basis of ascertainment by the Central Excise officers and inform the Central Excise officer of payment of such service tax then, no notice under sub-section (1) in respect of the amount so paid shall be served.
The material on record would clearly show that there is no doubt I about the date on which the amendment was made to the provisions of the Act retrospectively with effecf from 11-5-2000. The show cause notice is issued on 9-11-2004. In view of the decision of the Supreme Court and decision of this court, it cannot be disputed mat when the assessee is covered u/s 71-A of the Act any show-cause notice can be issued u/s 73 of the Act. The decision relied upon by the Tribunal of the Apex Court in L.H. Sugar Factoies Ltd.’s case (supra) has been reiterated in the subsequent judgment in Gujarat Carbon & Industries’ case (supra) referred to by the learned counsel for the respondent wherein it is clearly stated that class of persons who come under Section 71-A are not brought under net of Section 73 and show cause notice issued to the assessee invoking Section 73 are not maintainable.
