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 set aside the service tax demand, holding the extended limitation period was not invocable as suppression with inte...
Service Tax : CESTAT Allahabad set aside interest demand, holding set top boxes qualified as inputs and full CENVAT credit was admissible on rec...
Service Tax : CESTAT Hyderabad allowed CENVAT credit on an imported dredger as input under Rule 2(k), set aside the credit demand and disposed o...
Service Tax : Calcutta HC quashed invocation of a performance bank guarantee for recovery under an earlier contract and directed refund of the g...
Service Tax : CESTAT Kolkata set aside Service Tax demand, interest and penalty, holding issues in favour of the appellant on exemption or lim...
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...
The assessee’s application, which was filed on 9-2-2017, was rejected by the Assistant Commissioner and later by the Commissioner (Appeals) on the grounds that it was submitted beyond the six-month deadline stipulated under Section 102(3) of the Act.
The CESTAT Delhi has ruled in favor of Rambagh Palace Hotel Pvt. Ltd., allowing full Cenvat credit on management consultancy services, citing judicial precedents.
CESTAT Mumbai rules Shipping Corporation of India not liable for service tax on bunker and water charges provided during vessel delivery, clarifying it as a supply of goods, not service.
Patna High Court held that demand cum show cause notice without pre-show cause consultation as per Master Circular No. 1053/02/2017-CS dated 10.03.2017 justified since petitioner has failed to furnish requisite return in Form ST-3.
Patna High Court held that delay of about three years in passing of service tax order with no reason explained for the delay is not justifiable. Accordingly, appeal is allowed and order is liable to be set aside.
Delhi CESTAT rules ‘Take-Away’ and ‘Home Delivery’ from restaurants are sales, not taxable services. Sets aside demand against Bikanervala Foods. Cites precedents.
Gujarat High Court sets aside ex parte Service Tax order against Kachhadiya Vijaybhai Kalubhai, citing procedural infirmity in hearing notice and breach of natural justice.
Delhi High Court rules appeal on service tax for transfer of development rights lies with Supreme Court after CESTAT dismissal on limitation, citing precedent.
CESTAT Chennai held that refund claim filed beyond statutory time limit of 6 months stipulated under section 104 of the Finance Act, 1994 is liable to be rejected. Accordingly, appeal of the assessee dismissed.
CESTAT Delhi held that service tax correctly demanded on the basis of Form 26AS since the appellant has not filed any returns and is also not registered with service tax department. Accordingly, appeal of assessee dismissed.
