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...
CESTAT Hyderabad set aside a reverse charge Service Tax demand, holding that accounting differences alone cannot establish taxability or justify extended limitation.
CESTAT held refund interest is payable under Section 35FF where the amount was treated as pre-deposit for appeal and accepted as such by revenue authorities.
CESTAT Delhi held SEZ Act Section 26 overrides service tax notification conditions, allowing refund on services used for authorised SEZ operations.
CESTAT Mumbai allowed an SEZ service tax refund, holding Section 26 of the SEZ Act prevails and authorised operations cannot be denied on procedural grounds.
CESTAT Ahmedabad held that non-submission of Forms A-1 and A-2 is only a procedural lapse. It allowed the exemption as the services were admittedly provided to an SEZ unit.
CESTAT Delhi held that the SEZ Act grants a statutory exemption overriding conditions in service tax notifications. It allowed the refund claims but denied interest on delayed refunds.
CESTAT Allahabad held ex-gratia job charges for underutilised production capacity are compensation, not consideration for a taxable service under Section 66E(e).
CESTAT Delhi allowed refund of pre-deposit, holding payment under a wrong Service Tax registration is a rectifiable defect and cannot defeat a valid refund.
CESTAT Delhi held liquidated damages and late delivery charges are not consideration for a declared service under Section 66E(e) of the Finance Act, 1994.
CESTAT Bangalore held that omission of input services from the SEZ Approved List was only a procedural lapse. It allowed the refund as the services were used for authorised operations.
