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 issue was rejection of a declaration under the dispute resolution scheme citing lack of quantification. The Court held that li...
Service Tax : The Tribunal held that the margin between purchase and sale of vehicles is trading profit, not commission. Service Tax demand on s...
Service Tax : The Tribunal held that service tax cannot be demanded again under RCM if already paid by the service provider. However, the benefi...
Service Tax : Composite contracts involving supply of materials could not be taxed under construction or other service categories and only the s...
Service Tax : The case involved a refund claim filed years after the taxpayer became aware of excess payment. The Tribunal held that delay under...
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...
1st March , 2002 Notification No. 1/2002-Service Tax In exercise of the powers conferred by clause (a) of sub-section (6) of section 6, and clause (a) of sub-section (7) of section 7, of the Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 (80 of 1976), the Central Government hereby extends […]
Circular No.ST-40/03/2002-CX 21st February, 2002. F.No.137/24/99-CX.4 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs Subject: Introduction of Service Tax Code (STC) Number based on Permanent Account Number (PAN) allotted by the Income Tax – Instructions – regarding. In continuation of Board’s Circular No.35/3/2001-CX.4 (F.No.137/24/99-CX.4) dated 27.08.2001 on the […]
As defined under Section 65 (16) of the Finance Act, 1994 “C&F agent” means any person who is engaged in providing any service, either directly or indirectly, connected with the clearing & forwarding operations in any manner to any other person and includes a consignment agent. As per clause(j) to Section 65 (72), taxable service means, any service provided to a client by a clearing and forwarding agent in relation to clearing and forwarding operations in any manne
S.T.Circular No.38/1/2002-CX 7th February, 2002. F.No.137/29/2001-CX.4 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs Sub. : Audit of Service Tax assesses/records Attention is invited to Board’s Circular No.19/13/96 dt.21.11.1996 wherein instructions were issued for auditing of assesses providing services relating to telephones, insurance and stock broking. The following […]
In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India
G.S.R. 907(E)-In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided by a hotel as mandap keeper in such cases where services provided include catering services, that is, supply of food along with any service in relation to use of a mandap
In exercise of the powers conferred by sub-section (1) read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, except as respects things done or omitted to be done before such amendment, namely :-
In exercise of the powers conferred by sub-section (1) read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, except as respects things
The STC number will be alphanumeric. The first part would be the 10-Character PAN issued by Income-tax authorities to the Service Tax assessees (hereinafter referred to as ‘concerned person’) to whom the STC Number is to be allotted. The second part would comprise of a fixed 2-Character alpha code (ST). This will be followed by numeric-code-001, 002, 003, ………. etc. Since all concerned persons requiring registration in terms of Rule 4 of Service Tax Rules, 1994 (hereinafter referred to as the Rules) will be applying for allotment of STC Number, a centralized allotment will be done
I am directed to say that with the imposition of Service Tax on 15 new services with effect from 16.07.2001, heads of accounts for collection/ receipts/ refunds in relation to the following 15 services have been introduced by the Principal Chief Controller of Accounts, C.B.E.C.. The same are listed herein below as Annexure – I. The Serial Codes and SCCD codes allotted have been mentioned against each new Heads of Accounts.
