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...
Photography Services means any service provided or to be provided to an y person, by a photography studio or agency in relation to photography, in any manner. “Photography studio or agency” means any professional photographer or any person engaged in the business of rendering service relating to photography.
Sound Recording means recording of sound on any media or device including magnetic storage device, and includes services relating to recording of sound in any manner such as sound cataloguing, storing of sound and sound mixing or re-mixing or any audio post-production activity. “Taxable service” means any service provided or to be provided to any person, by a sound recording studio or agency in relation to any kind of sound recording.
Rent-A-Cab Services means any service provided or to be provided to any person by a rent-a-cab scheme operator in relation to the renting of a cab. Schools running transport services for their students are not liable to pay Service Tax under the category of tour operator. No tax on renting of ambulance
“Ship management service” includes, – (i) the supervision of the maintenance, survey and repair of ship; (ii) engagement or providing of crews; (iii)receiving the hire or freight charges on behalf of the owner; (iv) arrangements for loading and unloading; (v) providing for victualling or storing of ship; (vi) negotiating contracts for bunker fuel and lubricating oil; (vii) payment, on behalf of the owner, of expenses incurred in providing services or in relation to the management of ship; (viii) the entry of ship in a protection or indemnity association; (ix) dealing with insurance, salvage and other claims; and (x) arranging of insurance in relation to ship. (Section 65(96 a) of Finance Act, 1994 as amended)
Share Transfer Agent Service means any service provided or to be provided to any person, by a share transfer agent, in relation to securities. “Share transfer agent” means any person who maintains the record of holders of securities and deals with all matters connected with the transfer or redemption of securities or activities incidental thereto.
Information Technology Software Services means any service provided or to be provided to any person, by any other person in relation to information technology software, including,- development of information technology software, ii) study, analysis, design and programming of information technology software,(iii) adaptation, upgradation, enhancement, implementation and other similar services related to information technology software,(iv) providing advice, consultancy and assistance on matters related to information technology software, including conducting feasibility studies on implementation of a system, specification for a database design, guidance and assistance during the start up phase of a new system, specifications to secure a database, advice on proprietary information technology software,(v) providing the right to use information technology software for commercial exploitation including right to reproduce, distribute and sell information technology software and right to use software components for the creation of and inclusion in other information technology software products,(vi) providing the right to use information technology software supplied electronically.
Mining service means any service provided or to be provided to any person, by any other person in relation to mining of mineral, oil or gas. Mining Service- Applicability of Service Tax on activities undertaken in mining sector before 1-6-2007- Vide appropriate entry in the Finance Act, 2007,’service provided by any person to any person in relation to mining of minerals, oil or gas’ has been comprehensively brought under the ambit of service tax with effect from 1.6.2007. However, for the prior period, certain disputes relating to chargeability of service tax on some of the services provided to mining sector were reported. In this regard, a draft circular dated 9.10.06 was put up on the official web-site, soliciting response from the stakeholders. The responses received have since been examined.
“Registrar to an issue” means any person carrying on the activities in relation to an issue including collecting application forms from investors, keeping a record of applications and money received from investors or paid to the seller of securities, assisting in determining the basis of allotment of securities, finalizing the list of persons entitled to allotment of securities and processing and dispatching allotment letters, refund orders or certificates and other related documents.
Supply of Tangible Goods Services means any service provided or to be provided to any person, by any other person in relation to supply of tangible goods including machinery, equipment and appliances for use, without transferring right of possession and effective control of such machinery, equipment and appliances.
Video Tape Production Services means any service provided or to be provided to any person, by a video production agency in relation to video-tape production, in any manner; (Section 65 (105) (zi) of Finance Act, 1994 as amended) . “Video production agency” means any professional videographer or any person engaged in the business of rendering services relating to video-tape production.
