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...
Abatement Provisions – Specified activities rendered in port/other port/airport – Corrigendum to Notification No.40/2010-ST, dated 28-6-2010 In the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 40/2010-Service Tax dated the 28th June, 2010 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 561(E), dated the 28th June, 2010,
Corrigendum, dated 30-6-2010.In the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 39/2010-Service Tax, dated the 28th June, 2010 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 560(E), dated the 28th June, 2010,
Transport of goods by road – Amendment in Notification No. 13/2008-ST, dated 1-3-2008. Notification No. 43/2010–Service Tax, dated 30-6-2010. 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 amendment in the Notification of the Government of India in the Ministry of Finance.
The controversy surrounding the regulation of unit-linked insurance policies (Ulips) has failed to deter investors from holding on to their products or even getting new ones. At least the service tax collections from the product during April-May this fiscal bears testimony to the Ulip’s undeniable popularity. Service tax collections during the April-May is almost double the amount realised during the same period last year.
Letter D.O.F.No.334/03/2010-TRU Vide Finance Act, 2010, eight new services were added to the list of taxable services while the scopes of nine existing services were modified. As these changes become effective from 01.07.2010, activities that are covered under taxable service categories due to above additions or modifications, would start attract service tax from this date.
The Customs, Excise & Service Tax Appellate Tribunal has directed JetLite (formerly Sahara Airlines Ltd) to pay Rs 100 crore (Rs 1 billion) as a pre-deposit on a service tax dispute, pending final settlement.Of the amount, Rs 64 crore (Rs 640 million) is towards service tax arrears and the rest is penalty for non-payment. The amount in dispute, of alleged service tax arrears, is Rs 128 crore (Rs 1.28 billion). It is a tax demand based on the operations of the earlier Air Sahara, before its takeover by Jet.
After the income tax (I-T) department raising a demand of over Rs 600 crore from the Board of Control for Cricket in India (BCCI), the service tax department, another arm of the finance ministry, has slapped as many as 32 show cause notices on Indian Premier League (IPL) franchises for alleged duty evasion to the tune of nearly Rs 64 crore.
The Hon?ble Delhi High Court in case of Home Solution Retail India Ltd. Vs. Union of India and Others (2009- TIOL-196-HC-DEL-ST) had held that renting per se is not a taxable service under the provisions of Section 65(105)(zzzz) of the Finance Act, 1994 („Act?). The Court also held that service tax is a tax on value addition provided by the service provider in the course of renting and insofar as mere renting of immovable property for use in the course of business or commerce is concerned, no value addition is discernible.
Orion Appliances Ltd (hereinafter referred to as the „appellant?) was engaged in providing maintenance and repair and commissioning and installation services. The appellant was also engaged in trading activities. The appellant availed CENVAT credit of service tax paid on various input services including advertising, security, courier, telephone and banking services which were used in provision of taxable output services as well as for trading activities.
The Hon?ble CESTAT, Delhi held in case of Daelim Industrial Co. Ltd Vs CCE, Vadodara (‘Daelim’) (2003-TIOL1 10-CESTAT-DEL) that a works contract cannot be vivisected and a part of it cannot be subjected to service tax. In the case of CCE, Raipur Vs M/s BSBK Pvt. Ltd (2009 (13) STR 26) it was observed by the Hon?ble CESTAT, Delhi that the conclusion in the Daelim case, prima facie, is not in accordance with the law.
