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 : Amounts collected towards quality assurance charges for testing the rifles are fees prescribed for conducting the quality checks a...
Service Tax : Calcutta High Court in Paritosh Ghosh Construction Pvt. Ltd. held that Mere use of the terms fraud and willful mis-statement does ...
Service Tax : Read the detailed analysis of Gulmohar Park Mall Pvt Ltd Vs Commissioner of Central Excise And Service Tax (CESTAT Ahmedabad) wher...
Service Tax : Read the detailed analysis of Sai Consulting Engineers Pvt Ltd Vs C.C.-Ahmedabad (CESTAT Ahmedabad) where CESTAT rules on procedur...
Service Tax : Explore the detailed analysis of Indian Additives Ltd vs Commissioner of GST & Central Excise. CESTAT Chennai rules no service tax...
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...
CESTAT held that Department could not solely rely on audit queries and objections to invoke extended period of limitation. It reiterated that appellant, being a Private Limited Company, had its Profit/Loss Account and Balance Sheet accessible as public documents, thus undermining any allegation of suppression.
CESTAT Mumbai remands Michigan Engineers Pvt Ltd’s case for re-adjudication, questioning service classification and subcontractor’s role in taxable services.
In Roop Telesonic Ultrasonix Limited vs Commissioner of Customs (CESTAT Ahmedabad), SEZ service tax refund upheld despite procedural lapse.
Patna High Court grants interim stay on service tax case due to violation of FA, 1994. Union asked for reasons behind delay. Awaiting positive outcome.
Service Tax demands for residential complexes were set aside when the units were developed for personal use by the members of co-operative societies. This principle was upheld in various judgments cited by Saumya Developers, indicating that no Service Tax was payable on residential units created for personal use.
CESTAT Ahmedabad held that option to avail or not avail Cenvat credit could be exercised on a contract-by-contract basis. Tribunal further clarified that centralised registration did not affect availment of benefits under notifications in question.
CESTAT Chandigarh rules in favor of Microsoft India, stating services rendered to overseas entity are exports, exempting from service tax.
Appellant’s relationship with CIL was one of sale/purchase on a principal-to-principal basis. Therefore, appellant could not be held liable for service tax under BAS.
Service tax demand on services from abroad before 18.4.2006 isn’t sustainable. Issuing authority must specify applicable sub-clause in notice.
No Service Tax on Agreement with government for supply of water on the basis of volume of water drawn as same is not a case of assignment of right to use natural resources of government.