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 Ahmedabad rules material value from separate supply contracts not includible in works contract service value for period before July 7, 2009 amendment.
CESTAT Delhi rules that time spent pursuing an appeal before the wrong forum, based on official guidance, can be excluded from limitation.
CESTAT Delhi rules incentives to advertising agency from media houses for targets are not taxable under Section 66E(e) as no obligation exists.
Orissa HC to hear dispute on Service Tax exemption for works contract with Odisha Lift Irrigation Corporation Ltd, interpreting notification & ‘governmental authority’.
CESTAT Delhi rules standard cinema food/drink sales are taxable as goods, not service, unlike premium Gold Class offerings.
Kerala HC rules that lottery ticket sales are not taxable under ‘auxiliary service’ as per Finance Act, following Supreme Court’s ruling in Future Gaming case.
CESTAT Mumbai held that service tax on construction of complex/building is exempt when there is sale of flat subsequent to date of issue of occupancy certificate from competent authority. Accordingly, appeal of revenue dismissed.
CESTAT Delhi held that there cannot be suppression or wilful concealment with intent to evade payment of duty since two departmental authorities have differed themselves on the taxability of the services under a specific category.
Patna High Court sets aside delayed tax proceedings under Finance Act, 1994 due to failure to act within timeline prescribed in Section 73(4B).
Anil Kumar Singh Vs Union of India (Patna High Court) Patna High Court held that not obtaining registration under service tax alone cannot be reason to believe that there is existence of fraud or wilful suppression with intent to evade payment of service tax. Thus, extended period of limitation not applicable. Facts- The petitioner is […]
