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...
Circular No. 139/8/2011-TRU, New Delhi, the 10th May 2011 Since the levy of service tax on the two new services relating to services provided by specified restaurants and by way of short-term hotel accommodation came into force with effect from 1st May 2011, a number of queries have been raised by the potential tax payers.
Case continued to be argued at length by Mr. A S Chandiok, ASG, UOI for the third session also. He has argued the matter now for nearly 7 hours, by painstakingly taking the Court through allied laws, judgements of the constitutional benches, orders passed by the Courts in other Service tax matters. Case continued to be argued at length by Mr. A S Chandiok, ASG, UOI for the third session also. He has argued the matter now for nearly 7 hours, by painstakingly taking the Court through allied laws, judgements of the constitutional benches, orders passed by the Courts in other Service tax matters. Petitoners were awaiting their chance to present their final arguments as rejoinder, but that could not happen, as the ASG concluded when hardly any time was left for Mr. Abhishek Manu Singhvi and Mr. Ganesh, Sr. Advocates.
Download Appeal Forms under Customs Act, Central Excise Act, Finance Act (Service Tax) and under Customs Tariff Act 1975 (Anti Dumping Duty). Form No. S.T.-5, Form No. S.T.-6, Form No. S.T.-7, Form No. E.A.-3, Form No. E.A.-4, Form No. E.A.-5, Form No. C.A.-3, Form No. C.A.-4, Form No. C.A.-5
Carriages which run under public transport system fall under category of stage carriages where passengers have a right to board or alight according to their choice and convenience and pay fares for the journey individually, do not fall under definition of ‘tourist vehicle’ under Section 2(43) of the Motor Vehicles Act.
The chartered accountant, cost accountants and company secretaries enjoyed exemption from levy of service tax on representational services and lawyers were not taxed on such services. Now with legal fraternity coming into tax net, exemption to representational services (ie, appearing before any statutory authority in pursuance of any notice) has been withdrawn from May 1, 2011. Thus, both CAs etc and legal consultants have a similar scope of taxation except that in case of legal services, representation for individuals is not yet taxable.
Effective May 1, 2011, service tax @ 5 percent shall be levied on all hotel rooms where the tariff of hotel rooms is @ Rs 1000 per day or more so much so that hotel rooms will become costlier by 5 percent. The rate of tax is 10 percent but 50 percent abetment has been provided which makes the effective rate of tax to 5 percent. Service tax would not be payable by hotels where room tariff is less than Rs 1000 a day. In hotels where rooms are provided with different tariffs, say a set of rooms having tariff of less than Rs 1000 and another set of rooms with tariff of more than Rs 1000, service tax will be attached on rooms with higher tariff only. For the purpose of service tax, declared tariff (published rates) shall be considered and not the discounted or negotiated tariff. It would cover all charges payable for amenities such as air conditioner, furniture, refrigerator etc and any electronic gadgets installed in the room(eg, internet connection). However, cost of extra bed will not be taxed. Also, if cost of meals is included in tariff, it will be taxable but rooms service charges may not be taxed.
CIRCULAR NO. 138/07/2011 The Works Contract service (WCS) in respect of construction of Dams, Tunnels, Road, Bridges etc. is presently exempt from service tax. WCS providers engage subcontractors who provide services such as Architect‟s Service, Consulting Engineer‟s Service, Construction of Complex Service, Design Services, Erection Commissioning or Installation Service, Management, Maintenance or Repair Service etc. The representation by assessee sought to extend the benefit of such exemption .
Ministry of Finance has initiated a public debate on the issue of a negative list for taxation of services as announced by the Finance Minister, Shri Pranab Mukherjee in his Budget 2011. The text of the speech is as below-Many experts have argued that it will be desirable to tax services based on a small negative list, so that many untapped sectors are brought into the tax net. Such an approach will be very conducive for a nationwide GST. I propose to initiate an informed public debate on the subject to help us finalise the approach to GST.
The Appellants are engaged in the manufacture of sugar mills machinery, heavy gears and steel casting, paper mill machinery, Diesel Engines etc. They also do de-shelling and re-shelling of old and worn out sugar mill rollers which are sent to them by various sugar mills when such rollers become old and worn out and requires reconditioning before further use.
Turnkey contracts can be vivisected and discernible service elements involved therein can be segregated and classifiable as well as valued for levy of service tax under Finance Act, 1994 provided such services are taxable services as defined by that Act and depending on the facts and circumstance of each case, services by way of advice, consultancy or technical assistance in the case of turnkey contract shall attract service tax liability.
