Service Tax
Log in to FollowLatest Service Tax articles, notifications, circulars and case laws covering classification, valuation, exemptions, CENVAT credit, refunds, demands and penalties.

HC upholds Eligibility for SVLDRS Benefits Based on Tax Quantification

CENVAT Credit Refund Cannot Be Denied Without Proceedings Under Rule 14

No Service Tax on Foreign Bank Charges for Export Remittances: CESTAT Chennai

Service Tax Not Applicable on Club Ads in Souvenirs or Premises

Brewery License Endorsement Not subject to service tax as Property Rent

Weigh Bridge Services Not Business Support Service: CESTAT Delhi

Bank charges paid to foreign bank not taxable under RCM: CESTAT Delhi

No Service Tax on Export Commission Without Direct Nexus: CESTAT Ahmedabad

No Service Tax on Royalty paid for permanent right to use trademark: CESTAT Delhi

Service Tax Demand Abates After Liquidation, CESTAT Rules on Unclaimed Dues

Patna HC quashes Service Tax Demand on Limitation Grounds

Appeals concerning chargeability of an activity to service tax must be filed with SC

Goods Handling Activities in Composite Agreements Cannot Be Bifurcated to demand Service Tax

Service Tax Appeals on Educational Construction: Delhi HC Directs Revenue to approach SC
Service Tax remains relevant to legacy disputes and proceedings arising from the indirect tax regime that preceded GST. This TaxGuru category provides access to Service Tax articles, notifications, circulars, rules and judicial decisions covering classification of services, valuation, exemptions, CENVAT credit, refunds, tax demands, interest, penalties, limitation, reverse charge and other issues. Although Service Tax was largely subsumed into GST, disputes relating to earlier periods continue through adjudication and appellate proceedings. Businesses, service providers, Chartered Accountants, advocates and indirect tax professionals can use this section to research historical provisions and judicial precedents relevant to pending matters. TaxGuru continues to publish significant Tribunal, High Court and Supreme Court decisions concerning legacy Service Tax disputes.
