Service Tax - Page 5

Service Tax under GTA: Debit Note can’t be treated as Consignment Note

M/s Rathi Tiles Pvt. Limited Vs CCE (CESTAT Delhi)

M/s Rathi Tiles Pvt. Limited Vs CCE (CESTAT Delhi)  The question which has been decided by the lower authorities is whether the appellant is liable to pay service tax by considering such debit notes as consignment notes. I have perused the various case laws cited by both The issue which stands settled in the various […]...

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Helicopters Hire services Amount to ‘Supply of Tangible Goods Service’

M/s Escorts Limited Vs CST (CESTAT Delhi)

M/s Escorts Limited Vs CST (CESTAT Delhi) It is not in dispute that the appellant is in possession of permit to operate ‘Non-scheduled Air Transport Services and have been permitted to use Bell-407 helicopter with the sitting capacity of six persons. The permit further stipulate that it is for passenger services and has been renewed [&h...

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Leasing stalls and land not fall under business exhibition services

M/s. Karnataka Exhibition Authority Vs C.C.,C.E.& S.T (CESTAT Bangalore)

M/s. Karnataka Exhibition Authority Vs C.C.,C.E.& S.T (CESTAT Bangalore) Karnataka Exhibition Authority had leased out the land having stalls, by way of tender”. We are of the considered view that leasing stalls and land will not fall under the category of „business exhibition services‟as held by the Revisionary Authority. The ...

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No Service Tax on Leasing of water bodies for fishing rights

Department of Fisheries Vs Commissioner of Central Excise & Service Tax (CESTAT Delhi)

Department of Fisheries Vs Commissioner of Central Excise & Service Tax (CESTAT Delhi) Leasing of water bodies for fishing purposes is same as leasing of vacant land for aquaculture and therefore, same is fully covered under the exclusion clause of Section 65 of the Finance Act, 1994 and hence not leviable to Service tax. Thus, [&hell...

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Service Tax Payable on Fees retained on Courses Run through affiliated centers

Tata Consultancy Services Limited Vs C.S.T. (CESTAT Delhi)

The appellant has developed a course relating to Diploma in Advance Software Technology. Such course has been run through affiliated centers and out of the fee charged from the students, 25 per cent of the fees has been retained by the appellant. Revenue's case is that Service Tax is liable to be paid on the said amount retained, under th...

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Snack provided while performing ‘Mandap keeper’ service cannot be equated to a satisfy meal

Woodlands Hotels PVT LTD Vs C.C.E & C.S.T. (CESTAT Bangalore)

Woodlands Hotels Pvt. Ltd. Vs C.C.E & C.S.T. (CESTAT Bangalore) A snack cannot be equated to a high tea; for that logic, it comes rarely closer to a ‘substantial and satisfying meal’. Therefore, it is to be concluded that snack cannot fulfill the conditions of the food being substantial and satisfying. Therefore, we are of the [&...

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Service Tax Payable on Parking Space Sale by Builder in Residential Complex

M/s Friends Land Developers Vs Commissioner of Central Excise & Service Tax (CESTAT Allahabad)

As per the definition of the Residential Complex Construction Services, parking space stands specifically included in the definition, thus leading to the inevitable conclusion that parking space is a part of the construction of Residential Complex Service and a separate consideration received by the appellant towards such parking charge ...

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Cenvat credit eligible on commission /brokerage on sale of flats

CGST C&CE Vs M/s Krishi Icon (CESTAT Delhi)

The respondent/assessee is engaged in providing the “construction of residential complex services, real estate agent services and business support services”. During the course of audit of records of the respondent/assessee it was observed that the assessee had availed Cenvat credit of service tax paid on “commission/brokerage on sa...

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Intellectual Property Rights and Service Tax

The ingredients to levy service tax on an Intellectual Property Service are two fold. Firstly, there must be a service provided to any person, by any other person. Secondly, the service should be provided to the recipient by granting him the right to use or exploit any Intellectual Property service....

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Union Of India V. Intercontinental Consultants And Technocrats Pvt. Ltd: An Analysis

Union of India & ANR. Vs M/s Intercontinental Consultants and Technocrats Ltd. (Supreme Court of India)

Recently, in Union of India v. Intercontinental Consultants and Technocrats Pvt. Ltd., Hon’ble SC had resolved the existing controversy regarding whether reimbursement expenses provided by service receiver are to be included in value of taxable service for charging to service tax. ...

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Latest Service Tax News India

Service tax in India is the tax which is collected by the government from service providers for providing services. The person liable to pay service tax could be a service provider or the recipient of service or any person responsible for providing services. Generally, the service tax is required to be paid on all the services except for those provided in the negative list. All the service providers together with the union and state government providers and private sector service providers too are liable for paying service tax. Services Tax Act and Service Tax Rules together with the Finance Act, 2016 has provided an increase in service tax from 12.36% to 14%. This revised service tax rate would comprise of Education Cess and Secondary and Higher Education Cess.

At Taxguru, we provide all the latest service tax notifications and service tax circulars. We bring you all the recent developments and updates to the Service Tax Act and the Service Tax Rules. From a change in the service tax rates to any change in the format service tax challan or any other service tax notification, we provide a comprehensive and detailed approach to service tax in India. You can view and download all the service tax circulars free of cost. We keep on updating our portal regularly so that we keep you posted on all the recent service tax notifications and updates.

With our group of service tax experts, we provide a cohesive and complete analysis of the service tax related matters. We post regular blogs and articles on all the trending service tax related issues. At Taxguru, we try to solve all your service tax related queries. Ensure to bookmark us to keep a track of all the service tax updates.

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