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...
F. No. 137/39/2007-CX-4 Dated : February 26, 2007 Summons are issued in a routine manner, under the signature of superintendent or the senior intelligence officers. (SIOs). The harsh and legal language of the summons not only causes unnecessary metal stress & embarrassment and instills fear in the minds of the receiver but may also become a source of harassment or even unethical practices.
M/s MACK INSURANCE AUXILIARY SERVICES (P) LTD- Advance Ruling – The application is rejected as not maintainable since the applicant do not fall in the category of organisation who can seek advance ruling in terms of Section 96A(C) and 96C(2) of the Finance Act. 1994.
A question has arisen regarding the applicability of service tax levy on roaming service provided to an international in-bound roamer, i.e., subscriber of a foreign telecom network, when in India, by an Indian telecom service provider. The telecom operators are of the view that in-bound roamer is not a subscriber as no telephone connection is provided to him and such roamer does not undergo the processes of registering as subscriber like entering into contract with the visiting network, furnishing of identity, etc
Advance Ruling – The definition of advance ruling makes it abundantly clear that it is concerned with determination of the question of law or fact in relation to service which is proposed to be provided by the applicant- In as much as in this case the activity in respect of which an advance ruling is sought, is not the one which is proposed to be provided but is an ongoing activity, the application is not maintainable.
A number of sovereign/public authorities (i.e. an agency constituted/set up by government) perform certain functions/ duties, which are statutory in nature. These functions are performed in terms of specific responsibility assigned to them under the law in force.
Exempts the taxable service provided by an insurer, carrying on general insurance business, to a policy holder for the insurance of sheep, from the whole of service tax leviable thereon under section 66 of the said Act Date: 11th December, 2006. Notification No. 31/2006-Service Tax G.S.R. (E).- In exercise of the powers conferred by section […]
Appoints Special Adjudicators Date: 11th November, 2006 Notification No. 30 /2006-Service Tax G.S.R. (E).- 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 Commissioner of Service Tax, Mumbai, […]
The e-payment of service tax has been made mandatory w.e.f . 1.10.2006, for all assesses who has paid Rs 50 lakh or more in the preceding financial year or in the current financial year
It has been brought to the notice of the Board that certain doubts have arisen in respect to activities undertaken by authorized motor vehicle dealers and service stations
Amendment in Service Tax Rules, 1994 Date: 2nd November, 2006 Notification No. 29/2006 – Service Tax In exercise of the powers conferred by 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, namely :– 1. (1) […]
