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 : The CESTAT Chennai held that where service tax was not separately recovered from recipients, the gross receipts must be treated as...
Service Tax : The High Court dismissed a writ petition challenging a service tax order due to an inordinate delay of nearly four years. The Cour...
Service Tax : The Mumbai CESTAT remanded a service tax dispute after finding that the appellant failed to include grounds of appeal in the presc...
Service Tax : CESTAT Delhi set aside the refund rejection order after finding that issues relating to double payment of service tax and CENVAT c...
Service Tax : CESTAT ruled that the Department failed to consider ST-3 returns and service tax already discharged by the assessee. The Tribunal ...
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 Chennai held that lower authorities failed to comprehensively verify courier invoices, consignment notes and tax payment records before confirming service tax demand. The matter was remanded for fresh adjudication.
Bombay High Court held that transitional CENVAT credit cannot be denied merely because ST-3 returns were filed late. The Court emphasized that substantive credit eligibility must be examined based on actual tax payment evidence.
CESTAT held that hiring dredgers under bareboat charter agreements amounts to transfer of right to use goods and therefore cannot be taxed as supply of tangible goods service. The Tribunal quashed the entire service tax demand raised on reverse charge basis.
CESTAT Hyderabad ruled that pharmaceutical conversion work carried out under a job work agreement amounted to manufacture and not renting of immovable property. The Tribunal held that such activity falls outside service tax levy.
Tribunal held that job work activities resulting in intermediate products do not attract reversal under Rule 6 of the CENVAT Credit Rules when the final dutiable products are cleared on payment of excise duty. The appeal against the service tax demand was accordingly allowed.
CESTAT Chennai held that the extended limitation period could not be applied where the dispute involved interpretation of exemption and export provisions. Since all transactions were disclosed in books and returns, the demand was held time-barred.
The Tribunal ruled that organising symposiums and providing support services for discussions on tropical diseases cannot be classified as Event Management Services. The order partially allowed the appeal while upholding tax on Scientific Consultancy Services.
Gauhati High Court held that proceedings initiated through a time-barred show cause notice under Section 73(1) of the Finance Act were without jurisdiction. The adjudication order was consequently quashed.
CESTAT Ahmedabad held that procedural defects in appeal filings are curable and cannot justify outright dismissal without granting an opportunity for correction. The matter was remanded for fresh adjudication on merits.
CESTAT Bangalore held that differential service tax could not be demanded by reclassifying erection and installation services as Works Contract Service. The Tribunal found that the assessee had correctly paid VAT on goods and service tax on the service component.
