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...
Tribunal has exercised the powers under Section 80 of the Act and therefore setting aside the penalty under Section 76 by the Commissioner (Appeals) cannot be held to be unreasonable. Further, the respondent has admittedly paid 25% of the penalty within one month from the date of the order of the original authority. Therefore, the waiver of penalty in excess of 25% of the Service Tax evaded under Section 78 is also justified and, therefore, order of the Commissioner (Appeals) calls for no interference.
. The respondent functions as loan processor between ICICI bank, Home Finance Co. Ltd. and the borrowers. The bank collects processing fee from the borrowers. Out of the amount so collected as processing fee, some portion is paid to the respondent as commission for their services. The department was of the view that the respondents rendered “Business Auxiliary Services” to the bank and, therefore, service tax was payable on the commission fee received by them from the bank. On being pointed out by the department, th
We find that review of an Order-in-Appeal involves application of mind and that the mind of the Committee of Commissioner was exercised so as to accept the impugned Order-in-appeal, and hence the question of once again reviewing the Order-in-Appeal does not arise. Further, the clarification is contrary to the decision of the apex Court in the case of Union of India Vs. Indian National Shipowners Association – 2010 (17) STR J57 (SC) = ( 2009-IST-07-SC-ST) , upholding the decision of the Hon’ble Bombay High Court w
It is not known as to why the Assistant Commissioner chose not to give a personal hearing which is a clear violation of Principles of Natural Justice. The original authority has shown total disregard for the principles of natural justice in not granting personal hearing before passing the adjudication order. There is no indication that the respondent was delaying the adjudication proceedings as the reply has been promptly submitted by the respondents as has been duly noted by the original authority. He has held that the respondents have not produced any evidence to prove that the charge raised by them on the main service provider has been included on the tenable value of the main service provider
The respondents is a manufacturer of satellite components and aircraft components classifiable under Chapter sub-heading 88033000 and they are paying excise duty on these goods. They are also providing service of renting of immovable property coming under Section 65(105) (zzzz) of Finance Act, 1994. The respondents have availed credit of excise duty paid on capital goods and inputs and service tax paid on input service.
Supreme Court: Service Tax on Renting of Immovable Property – Requests High Court to hear and dispose of all writ petitions pending before it as expeditiously as possible since same are listed for final hearing on 15-2-2011
Payment made by the first respondent/assessee was not voluntary and was forced to make the said payment. In such circumstances, the said payment can only be construed as one made under protest. When once the said conclusion based on the above facts are inevitable, then the second proviso to sub section 1 of Section 11B of the Central Excise Act, automatically comes into play.
All these appeals are filed against the order of CESTAT dismissing the appeals filed by the appellant mainly on the ground that the appellant has failed to make payment of predeposit amount of Rs.3 crores as ordered by the CESTAT. Counsel for the appellant hands over the pay order for a sum of Rs.3 crores drawn in the name of S.B.I. Service Tax to Ms. Suchitra Kamble , counsel for the Revenue in compliance of the order passed by the CESTAT. Since the order of the CESTAT regarding pre-deposit is complied with, order passed by the CESTAT dismissing the appeals on 12/11/2010/15/11/2010 is quashed and set aside.
The Construction Federation of India has sought service tax exemption for development of power projects, on the lines of other infrastructural works in the upcoming Budget.
Refund – export of services – relevant date – The Commissioner (Appeals) has held that in such a case the relevant date is the date when the payment of service (exported) is received by the assessee not the date when the service is provided. Against that order, Revenue is in appeal on the premise that the relevant date is the date of service tax paid as per Section 11B of Central Excise Act, 1944. – Held that: – it is very much clear in the case of export of service, the relevant date is the date when the payment of service exported has been received by the assessee.
