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 Chandigarh allowed CENVAT credit on DICGC insurance premium, following the Larger Bench ruling that it is an input service ...
Service Tax : CESTAT Chennai set aside the service tax demand as time-barred, holding the Department failed to establish wilful intent to evade ...
Service Tax : Supreme Court reversed the programme producer service demand, restricted the first show cause notice to the normal limitation peri...
Service Tax : CESTAT Chennai set aside the service tax demand, holding common input service credit admissible under Rule 6(5) despite abatement ...
Service Tax : CESTAT Delhi allowed refund of reversed CENVAT credit, holding unjust enrichment was not attracted as the service tax burden was n...
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 life insurance industry wants service tax on fund management charges to be withdrawn, as is the case with mutual funds. The Life Insurance Council-the representative body of life insurers-will shortly make a presentation to the finance ministry urging the introduction of a uniform taxation platform for the life insurance sector.
Learned Chartered Accountant submits that the excess amount paid in the subsequent period may be treated as mere deposit which can be adjusted against the earlier short payment and it may be paid alongwith interest. I am unable to accept the contention of the learned Chartered Accountant. The assessee paid the service tax of excess amount against the taxable service which cannot be treated as mere deposit. Therefore, such adjustment is contrary to the provisions of Rule 6(3) of the Rules. Hence, demand of tax on this issue is justified.
The Supreme Court has upheld a Bombay High Court ruling saying that the Government cannot levy service tax on services provided outside the country. The order pertains to service tax for the period from March 1, 2002 to April 17, 2006.
Service tax has been imposed on cosmetic surgery and plastic surgery services by the Finance (No. 2) Act, 2009 with effect from 1st September, 2009 vide Notification No 26/2009-ST dated 19.8.2009.Earlier the intention of the Government seemed to be to treat the medical profession as service in public domain and hence medical profession was kept out of the purview of service tax. This can be seen from the fact that CBEC had earlier clarified vide Circular B. No. 11/1/2002 TRU dated 01.08.2002 that cosmetic surgery or plastic surgery to improve appearance would not be liable to service tax under the category of beauty treatment services.
In the context of refund of service tax paid on foreign agency commission, Notification 18/2009 dated 07/07/2009 (in the table, sl.no.2 , condition no. 2) says “exemption shall be limited to one percent of the free on board value of export goods for which the said service has been used”. This means that amount of service tax paid, which can be refunded to the exporter, is restricted to one percent of the FOB value of export goods in relation to which the taxable service of the foreign agent was used.
CIRCULAR NO 119/13/2009-ST- Customs House Agent’s (CHA) Services are taxable since 15th June 1997. As per the definition (section 65 (105) (h) of the Finance Act, 1994) the ‘taxable service’ means any service provided or to be provided to any person, by a custom house agent in relation to the entry or departure of conveyance or the import or the export of goods and the term ‘service provider’ shall be construed accordingly.
The question is whether the terms of the contract as given above is for supply of labourers or is for doing specific item of work. If it is for performance of specified items of work, the same would not be covered by the definition of service since the service covers manpower recruitment or supply.
What constitutes ‘Service’ is certainly a subject matter of discussion. Its plain meaning is an Act of helpful Activity or Rendering of Assistance or Help. Service is generally a feeling in the form of efforts and excludes sale of goods or property or commodities. It pre-supposes existence of a Service Provider. For Service Tax purposes, if there is no Service, then there should be no Tax.
services provided by Chartered Accountants, Cost Accountants and Company Secretaries as well as by engineering and management consultants are presently charged to Service Tax. Although there is a school of thought that legal consultants do not provide any service to their client, I hold my distinguished predecessor in high esteem and disagree! As such, I propose to extend Service Tax on advice, consultancy or technical assistance provided in the field of law. This tax would not be applicable in case the service provider or the service receiver is an individual.
In continuation of previous articles, elaborating the difficulties in getting the refund claim under different services, we in this article are unveiling the problems existing in the Service tax refund mechanism under Services of purchase or sale of foreign currency, including money changing provided to an exporter in relation to export goods (Section 65(105)(zm)) & (Section 65(105)(zzk)) and (i) Services provided in relation to collection of export bills, (ii) Services provided in relation to export letters of credit such as advising commission, advising amendment, confirmation charges (Section 65(105)(zm)).
