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...
[To be published in the Gazette of India, Part-II Section 3 sub-section (i) Extraordinary] Govt of India Ministry of Finance Department of Revenue Notification No. 19/2007-Service Tax CBEC constitutes committee of Commissioners of Central Excise under Section 86(1A) of the Finance Act 1994 for the purpose of sub section 2 A of the said section […]
[To be published in the Gazette of India, Part-II Section 3 sub-section (i) Extraordinary] Govt of India Ministry of Finance Department of Revenue Notification No.18 /2007-Service Tax CBEC constitutes committee of Chief Commissioners of Central Excise under Section 86(1A) of the Finance Act 1994 for the purpose of sub section 2 of the said section […]
[To be published in the Gazette of India, Part-II Section 3 sub-section (i) Extraordinary] Govt of India Ministry of Finance Department of Revenue Notification No. 17 /2007-Service Tax Appointment of Chief Commissioners of Customs to act as Chief Commissioners of Central Excise for the constitution of Committees under Section 86 (1A) of the Finance Act […]
It was decided to undertake review of circulars/clarifications/ instructions issued by the Central Board of Excise & Customs/Director General (Service Tax) from time to time since the introduction of Service Tax in 1994. Circulars/clarifications/instructions have been issued from time to time to explain the scope of statutory provisions, for removal of doubts, to prescribe special procedures and on matters of interpretations.
The definition of advance ruling referred to above, makes it abundantly clear that it is concerned with determining a question of law or fact in relation to a service which is proposed to be provided by an applicant. The applicant admits in its affidavit that it has been providing investment research services since June, 2005 to the holding company (though claimed to be provided on a trial run basis) and is being paid for such services as per the agreement of December, 2005.
In exercise of the powers conferred by section 83A of the Finance Act, 1994 (32 of 1994), read with rule 3 of the Service Tax Rules, 1994, the Central Board of Excise and Customs appoints the officers of Central Excise specified in Column (2) of the Table below
TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY DATED THE 4TH APRIL, 2007 14 Chaitra, 1929 (Saka) GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Regarding service tax payable on services provided by tour operator New Delhi, the Date: 4th April, 2007. 14 Chaitra, 1929 (Saka) […]
TO BE PUBLISHED IN PART II SECTION 3 SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY DATED THE 2ND APRIL, 2007 12 CHAITRA, 1929 (SAKA) GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) *** Amends the Service Tax Rules, 1994 New Delhi, the Date: 2nd April, 2007 12 Chaitra, 1929 (Saka) Notification No. 14/2007-Service […]
Service tax is leviable on foreign exchange (forex) broking service under the category of ‘banking and other financial service’. In terms of the provisions of the Finance Act, 1994, foreign exchange broker includes a money changer (authorized dealer of foreign exchange). In this context, a question has arisen as to whether the service provided by a money changer in relation to exchange of foreign currency is a forex broking service for applicability of service tax levy under ‘banking and other financial services’.
The interconnection service is provided by one telegraph authority to another to enable the telephone subscribers of these telegraph authorities to connect with each other. Interconnection in technical terms means the commercial and technical arrangements under which service providers connect their equipment, networks, and services to enable their customers to have access to the customers, services, and networks of other service providers. For providing interconnection, the telegraph authority collects interconnect usage charges (IUC).
