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 : CESTAT Chennai held that construction and maintenance services for Police Academy and Tamil Nadu Police Housing Corporation were n...
Service Tax : CESTAT Chennai set aside service tax demands on construction of educational institutions, Government buildings and highway medians...
Service Tax : Chhattisgarh HC upheld CESTATs order restricting service tax demand to the normal period under Section 73(1), finding the dispute ...
Service Tax : CESTAT Delhi allowed the appeal and held that meeting fees paid to whole-time directors are not liable to service tax under the Re...
Service Tax : CESTAT Delhi upheld reversal of proportionate CENVAT credit on common input services used for taxable services and investment in s...
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...
Levy of service tax on railway freight which was supposed to be effective from April 1 has been deferred once again by three more months to July 1, 2011- thanks to our Railways Minister. The historic amendment in levy of service tax by moving from cash basis of taxing services to accrual basis has come into force from April 1, 2011 against all hopes of it getting deferred by three months to July 2011, as announced by the Finance Minister. However , it has come into force but some flexibility has now been provided to taxpayers. All tax payers have been given an option to switch over to accrual basis either form April or July this year, thus offering three months of breathing time to adjust to such system, understand it and make suitable modification in software and accounting methods. It will become mandatory for all taxpayers from July, 2011. Under the new system, service tax would be payable on earliest happening of the three events- completion of provision of service or date of invoicing or date of payment. Till 31st March, it was date of payment which was reckoned to be the date on which service tax became due.
Even higher liability of the assessee had to be treated to be in issue before the Commissioner (Appeals). Thus, exercise of revisional jurisdiction under Section 84(4) of the Finance Act, 1994 when appeal had been preferred was not permissible. The view taken by the Tribunal is consistent with above statutory provision.
Ld. Counsel Shri Pahwa argues that the second category of work carried out with M/s. Unitech Machines Ltd., Gurgaon is exhibited by para 34 of the adjudication order at page 94. In this case, the appellant acted as a sub-contractor and tax liability has been discharged by the principal contractor. According to him such aspect remains undisputed by Revenue, in which no liability arose. But this is subject to scrutiny in the course of regular hearing.
4. After hearing both sides, I find that this issue has been already settled by Hon’ble High Court of Bombay in the case of CCE vs. Ultratech Cement Ltd. reported in 2010 (260) ELT 369 = (2010-IST-46-HC-MUM-ST wherein the Hon’ble High Court of Bombay has held that input service credit availed by the assessee on outdoor catering is available subject to that the assessee does not charge anything from the employees (in case the cost of food supplied to the worker forms part of the assessable value.) As there is no allegation ag
CORRIGENDUM- Dated: April 4, 2011 – In the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 25/2011-Service Tax, dated the 31st March, 2011 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 283 (E), dated the 31st March, 2011, in rule 9,-
NOTIFICATION NO. 28/2011 – SERVICE TAX, CBEC has notified following service under continues service category for Point of taxation rule under service tax videNotification number 28/2011 dated 01.04.2011:- clause (zzq) of section 65(105) : Commercial or industrial construction. clause (zzzh) of section 65(105) : Construction of complex clause (zzzx) of section 65(105) : by the telegraph authority in relation to telecommunication service, clause (zzzu) of section 65(105) : in relation to internet telecommunication service and clause (zzzza) of section 65(105) : Works contract
Point of taxation- Transition rule- The Point of Taxation Rules effective from 1 April 2011 determining point of tax will not apply where- provision of service is complete prior to 1 April 2011; Or invoice is issued prior to 1 April 2011 An option has been provided to the tax payer to continue to pay service tax on receipt of payment where – provision of service is complete on or before 30 June 2011; or invoice is issued on or before 30 June 2011
Industry chamber Assocham today said the government’s decision to revise taxes on currency conversion would increase transaction cost and hit the country’s exports. This charge, on the differential between RBI reference rate and the rate at which transaction is booked, will significantly increase transaction costs and decrease India’s competitiveness in global markets, the apex chamber said.
M/s. Tradex Polymers Pvt. Ltd. is a registered service provider and is a Del credere consignment agent and during the course of advertising and publicizing the product the assessee enlisted the services of a mandap keeper which is an input service. This confirms to the definition of input service as defined under Cenvat Credit Rules, 2004. I find the ratio of the decision in the case of M/s. Coca Cola India Pvt. Ltd. Vs. CCE Pune-3 reported in 2009 (15) STR 657 (Banglore)
Amendments in Point of Taxation Rules, 2011 (the Point of taxation Rules) as prescribed by Notification No. 25/2011 – Service Tax dated 31 March 2011 effective from 1 April 2011. Amendments in the Cenvat Credit Rules, 2004 (the Credit Rules) vide Notification No.13/2011 – Central Excise (N.T.) dated 31 March 2011 effective from 1 April 2011
