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...
In exercise of powers conferred by clause (b) of section 2 of the Central Excise Act, 19944 (1 of 1944) and rule 3 of the Service Tax Rules, 1944, read with clause (4) section 65 of the Finance Act, 1994 (32 of 1994), the Central Board of Excise and Customs hereby appoints the officers mentioned in the column (2) of the Table below as Central Excise Officers and invests them with all the powers to be exercised by them throughout the territory of India as are exercisable by the Central Excise Officer of the corresponding rank as specified in the column (3) of the said Table, such powers being the powers being the powers of a Central Excise Officer conferred under Chapter V of the Finance Act, 1994 (32 of 1994) and the Service Tax Rules, 1994 regarding any taxable service.
An issue has been raised seeking clarification on the ambiguity in the provisions of Rule 3(5) of the Service Tax Credit Rules, 2002 which reads that ‘in case the service provider, opts not to maintain separate accounts of input service meant for consumption in relation to rendering of such output service which are chargeable to service tax as well as exempted services or non-taxable services, he shall be allowed to utilize service tax credit for payment of service tax on any output service only to the extent of an amount not exceeding thirty five percent of the amount of service tax payable on such output service
The Board has received representation from PHD Chamber of Commerce and Industry with regard to general difficulties being faced by Service Tax assessees.
Any orders passed by Addl. Commissioners/Joint Commissioners can neither be revised (u/s 84) nor can it be appealed before any appellate authority (u/s 85 and u/s 86). Therefore, in order to avoid problems of appeals against the orders passed by Joint Commissioners /Additional Commissioners/ Commissioners of Central Excise, an amendment was carried out in section 73 of the Finance Act, 1994 on 16.7.2001, which limited the authority to ACs /DCs of Central Excise for issuing the Show Cause Notices for short levy of service tax and also determination of such short levy by way of adjudication
Circular No. 775/8/2004-CX 17th February, 2004. F.No. 206/03/2003-CX.6 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs Subject : Audit of Service Tax Assessees – regarding. Attention is invited to Board’s Circular No.19/13/96 dated 21.11.96 wherein instructions were issued relating to visit of Central Excise officers […]
5th February, 2004 Notification No. 2/2004 – Service Tax 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 taxable service (other than service in relation to a package […]
4th February, 2004 Notification No. 1/2004 – Service Tax 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 […]
The Board has received representations seeking clarification with regard to leviability of Service Tax in respect of maintenance & repair of ATMs in terms of Notification no. 20/2003-ST dated 21.8.2003
I am directed to say that under Section 65 of Finance Act, 1944 and as brought out by Board”s letter no. F.B.43/7/97-TRU dated 11.7.97 there must exist a relationship of principal and an agent for bringing grain agent in the ambit of C & F agent of the farmer and in CBEC Circular no. 48/10/2002-ST dated 13.9.2002, it has been clarified that Adhatiya”s (Food grain agents) activity do not fall under the scope of Clearing and Forwarding Agents services and hence would not be liable for Service Tax under this category.
During the Open Houses and Seminars conducted all over India, lot of queries have been raised as to whether only single registrations is required for a service provider providing more than one taxable service and also whether a single return is acceptable in respect of more than one taxable service being provided by the service tax provider.
