Service Tax - Page 4

Refund claim of service tax paid on input services wholly consumed within SEZ is duly allowable

Vishay Semiconductor India Pvt. Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Mumbai) - 

CESTAT Mumbai held that refund claim of service tax paid on input services which are wholly consumed within SEZ cannot be denied....

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Builder entitled to service tax credit/refund on cancellation of bookings

Ratnawat Infra Construction Company LLP Vs Commissioner, Central Excise & CGST (CESTAT Delhi) - 

Ratnawat Infra Construction Company LLP Vs Commissioner, Central Excise & CGST (CESTAT Delhi) Situation which arises in this particular type of business of developing real estate, the CBIC have considered and have clarified that the developer/builder is entitled to service tax credit on cancellation of bookings, wherein the builder ha...

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No service tax on Road Construction Services to Government

Apollo Construction Projects Pvt Ltd Vs C.S.T.-Service Tax (CESTAT Ahmedabad) - 

Apollo Construction Projects Pvt Ltd Vs C.S.T.-Service Tax (CESTAT Ahmedabad) Admittedly the appellant have provided the construction service to Oil and Natural Gas Corporation (ONGC), Gujarat Water Supply & Sewerage Board (GWSSB) and Ahmedabad Urban Development Authority (AUDA). The appellant have vehemently argued that the service o...

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SVLDRS discharge certificate cannot be denied for delayed payment of tax which was recredited due to a technical glitch

SK Likproof Private Limited Vs Union of India (Gujarat High Court) - 

HC held that, when the deposit within the stipulated time period was made, technical glitch being the reason for the non-functioning of the bank’s software would not hold the assessee liable or accountable for non-payment....

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Assistant Commissioner is necessarily required to implement decision of Tribunal

Delhi Duty Free Services Pvt Ltd Vs Commissioner (CESTAT Delhi) - 

CESTAT Delhi held that to maintain judicial discipline, the Assistant Commissioner had necessarily to implement the decision of the Tribunal. Denial of refund pursuant thereto is unjustifiable....

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Service tax not leviable on composite works contract services prior to 1.06.2007

Jain Housing & Construction Limited Vs Commissioner of Service Tax (CESTAT Chennai) - 

CESTAT Chennai held that services provided in the nature of composite works contract for which project is executed for the period prior to 1.6.2007 is outside the purview of service tax....

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Towers, shelter and parts thereof are eligible for CENVAT Credit under capital goods

ATC Telecom Infrastructure Private Limited Vs Commissioner (CESTAT Delhi) - 

CESTAT Delhi held that towers, shelter and parts thereof are ‘capital goods’ accordingly entitled to avail Cenvat Credit under Capital Goods....

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ITC on GTA Services cannot be reversed in absence of specific provision 

Commissioner, Central Excise, Customs & Service Tax Vs Sponge Udyog Pvt. Ltd (Orissa High Court) - 

Issue before CESTAT was regarding justifiability of demand of service tax raised on Assessee disallowing credit availed on input service attributable to quantity of iron ore fines and coal fines cleared by Assessee....

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Service tax not imposable on Manufacturing of Excisable Goods

Gujarat Insecticides Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) - 

Gujarat Insecticides Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT find that activity of the appellant is indeed manufacture of excisable goods in terms of section 2(f) of CEA, 1944. As per the definition of business auxiliary service manufacture of excisable goods in terms of section 2(f) of the Central Excise Act, 1944 is clearly [...

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Demand for extended period not sustainable when entire service tax with interest paid before issue of SCN

Chiron Behring Veccines Private Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad) - 

Chiron Behring Veccines Private Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT find that the appellant have made a submission about limitation and sought benefit of section 73 (3) and Section 80 of the Finance Act, 1994. As regard the limitation we find that the issue about taxability on reverse charge basis in respect of [&hellip...

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Latest Service Tax News India

Service tax in India is the tax which is collected by the government from service providers for providing services. The person liable to pay service tax could be a service provider or the recipient of service or any person responsible for providing services. Generally, the service tax is required to be paid on all the services except for those provided in the negative list. All the service providers together with the union and state government providers and private sector service providers too are liable for paying service tax. Services Tax Act and Service Tax Rules together with the Finance Act, 2016 has provided an increase in service tax from 12.36% to 14%. This revised service tax rate would comprise of Education Cess and Secondary and Higher Education Cess.

At Taxguru, we provide all the latest service tax notifications and service tax circulars. We bring you all the recent developments and updates to the Service Tax Act and the Service Tax Rules. From a change in the service tax rates to any change in the format service tax challan or any other service tax notification, we provide a comprehensive and detailed approach to service tax in India. You can view and download all the service tax circulars free of cost. We keep on updating our portal regularly so that we keep you posted on all the recent service tax notifications and updates.

With our group of service tax experts, we provide a cohesive and complete analysis of the service tax related matters. We post regular blogs and articles on all the trending service tax related issues. At Taxguru, we try to solve all your service tax related queries. Ensure to bookmark us to keep a track of all the service tax updates.

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