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 : In the case of S Muniramaiah Vs Assistant Commissioner of Central Tax, the Karnataka High Court ruled that income earned from the ...
Service Tax : Petitioner states that mega Exemption Notification No.25/2012 as amended by notification No.13/2013 provides for exemption in case...
Service Tax : Calcutta High Court held that coal cutting or mineral extraction and lifting them up to the pithead are essential integral process...
Service Tax : CESTAT Delhi held that SEZ unit is exempted from payment of service tax in terms of provisions of SEZ Act. Accordingly, condition ...
Service Tax : Orissa HC directs fresh assessment in Abhimanyu Mohanty Vs Assistant Commissioner, allowing petitioner to respond to SCN after set...
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...
Once the taxable service is exported and various input services have been utilized for providing the output service :i.e. appellants could be entitled for the rebate, which is equal to the service tax paid on the input services. Going by the definition of the input service under Rule 2(1) of the Cenvat Credit Rules, 2004 the service utilized by the appellants for providing output service can indeed be considered as input services.
In this article we are describing all the features of Service Tax section like: filing of ST-1, getting of ST-2 and filing of ST-3. Again, as it is not possible to compile all the things in one article, we will give details for filing ER-1 return other returns in our next articles on the same issues at the earliest.
Notification No. 41/2009 – Service Tax exempts the taxable service referred to in sub-clause (zzzza) of clause (105) of section 65 of the said Act, in relation to execution of a works contract in respect of canals, other than those primarily used for the purposes of commerce or industry, from the whole of service tax leviable thereon under section 66 of the said Act.
The word automation has its own pros n cons. Anyone have some different imagination of this word. What, why, how, to whom and so many doubt come to their mind. All of sudden this word is on everyone’s tongue. Automation…, Automation…, Automation…, after all what is this! Nobody was disposed to the automation of filing of return will be mandatory for everyone.
In addition to the Notifications and Circulars given in the Appendix to the RTPs for November, 2009, students may note that rate of service tax has been reduced from 12% to 10% with effect from 24.02.2009 vide Notification No. 8/2009-S.T. dated 24-2-2009. The said notification is relevant for the following mentioned papers in November, 2009 examinations: –
Rule 6 of CCR deals with the Cenvat Credit provisions in case of manufacturer of both dutiable and exempted goods (hereinafter referred as said manufacturer). Sub rule 1 to this rule says that credit is not allowed on that much portion of the inputs/input services that are used for manufacture of exempted goods. Sub rule 2 prescribes that credit will be allowed on common inputs/input services if the said manufacturer maintains separate records for inputs/input services used in manufacture of both dutiable and exempted goods.
What would be the rate of service tax on contract entered after July 7th, 2009 where the developer supplies steel and cement free of cost to contractor? The Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007 has been amended vide Notification No. 23/2009-ST, dated 07.07.09. The Explanation to sub-rule (3) was amended to provide that the composition scheme would be available only to such works contracts where the gross value of works contract includes the value of all goods used in or in relation to the execution of works contract whether received free of cost or for construction under any other contract.
The Department has started sending Emails to all the existing Assessees as “Central Board of Excise & Customs has developed a new software application called Automation of Central Excise & Service Tax (ACES) to do on-line transactions with the Central Excise & Service Tax departments i.e. filing your Central Excise/ Service Tax returns, claims and intimations etc.
Legal Consultancy Services provided from outside India, in relation to immovable property shall be deemed to be import of services if the immovable property is situated in India. Legal Consultancy Services provided from outside India which are not in relation to immovable property shall be deemed to be import of services if the services are received by a recipient located in India for use in relation to business or commerce.Cosmetic and Plastic Surgery Services and Transportation of Coastal Goods and Goods Transported Through National Waterways and Inland Water Services shall be deemed to be import of services if such services are wholly or partly performed in India.
Notification No. 40/2009-Service Tax In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2009-Service Tax, dated the 7th July, 2009, G.S.R. 489 (E), dated the 7th July, 2009.
