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...
CESTAT Bangalore held that the Government department was aware of service tax liability because service tax had been specifically included in the project price bids. The Tribunal treated the project as an EPC contract falling under Works Contract Services.
The Tribunal held that courses imparting practical skills qualify as vocational training even without guaranteed employment, allowing exemption under the notification.
CESTAT Bangalore held that limitation for filing a service tax appeal depends on the actual date of communication of the order, not merely the date of issuance. The Tribunal remanded the matter after finding no proof of delivery of the adjudication orders.
CESTAT Delhi held that providing buses with drivers to RSRTC did not amount to Rent-a-Cab Service since operational control remained with the owner. The Tribunal set aside the service tax demand and penalties.
CESTAT Bangalore remanded the case after finding that the Department had granted exemption on similar rental income for subsequent periods. The Tribunal directed fresh examination due to inconsistent appellate findings.
CESTAT Delhi held that amounts received by a recovery agent from a lender were taxable as service consideration since no documentary evidence of a joint venture existed. The Tribunal upheld service tax demand, interest, and penalty.
CESTAT Delhi held that overburden removal, excavation, and lignite loading formed part of integrated mining operations taxable only after introduction of “Mining Services” from 01.06.2007. The Tribunal ruled that incidental activities could not be separately taxed under site formation services.
CESTAT held that CENVAT credit on employee travel, guest house caretaker services, and group health insurance was admissible as the services were used in relation to business operations.
The tribunal remanded the case after finding insufficient evidence to prove that refund and Cenvat credit were not claimed on the same services. Refund eligibility will depend on verification of non-availment of dual benefits.
The issue was rejection of a declaration under the dispute resolution scheme citing lack of quantification. The Court held that liability was quantified before the cutoff date and directed acceptance of the declaration.
