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 : Understand the CESTAT Ahmedabad ruling in Vishal Tansukhbhai Gohel vs Commissioner of Central Excise & ST. No service tax on freig...
Service Tax : CESTAT Mumbai, in Tata AIG case, rules credit can't be denied for incorrect service description on invoices when correct service t...
Service Tax : CESTAT Ahmedabad ruling in Shakti Enterprise vs Commissioner of Central Excise & ST clarifies that CHA's reimbursable expenses are...
Service Tax : Dive into the legal battle over corporate guarantees' taxability as Business Auxiliary Service. Explore the CESTAT's decision, the...
Service Tax : Learn about a CESTAT ruling regarding service tax on advance membership fees collected by clubs. Analysis and implications include...
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 Delhi held that granting “call option” is not an activity of rendering service. Thus, appellant has wrongly been held t...
Service Tax : Oceanic Consultants Pvt Ltd Vs Commissioner or Central Excise And Service Tax (CESTAT Chandigarh) CESTAT Chandigarh held that Indi...
Service Tax : Held that the appellant has satisfied all the conditions for treating the service as export of service but there is a need to veri...
Service Tax : CESTAT Kolkata reviewed Rungta Sons Pvt Ltd's appeal against a Service Tax demand on ‘supply of tangible goods service,’ focus...
Service Tax : Calcutta High Court dismisses writ petition challenging Tribunal's pre-deposit order, citing alternative remedy and lack of territ...
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...
CESTAT Kolkata held that as mining services brought under the service tax net only with effect from 01/06/2007, service tax is not leviable on the same for the period prior to 01/06/2007.
CESTAT Chennai held that demand for extended period sustained as appellant collected service tax without registration and without filing of ST-3 returns and also failed to credit the amount collected into the Government account.
CESTAT Chennai held that reimbursable expenses cannot be subject to levy of service tax. Accordingly, demand of service tax set aside as not sustainable
Delhi High Court held that the applicant filing declaration under SVLDR Scheme cannot quantify the amount since it was the prerogative of the Department to quantify the amount.
CESTAT Delhi in case of Quality Builders & Contractor vs Commissioner of Central Excise, set a new precedent for service tax refund claims.
Recent CESTAT Kolkata case, Lexmark International vs CGST & CX, highlighting significance of giving parties opportunity to present their cases and documents
In the case of Amneal Life Sciences Pvt Ltd Vs C.S.T. Service Tax, the CESTAT Ahmedabad granted a service tax refund for the renting of immovable property services. The appellant, a unit in the Special Economic Zone (SEZ), sought a refund on the service tax paid for renting their manufacturing premises. The department rejected the refund claim on the grounds that the rent invoices were in the name of a different premises. However, the CESTAT accepted the appellant’s explanation and held that the refund should be allowed since renting of immovable property is an approved taxable service. The CESTAT also allowed the refund on consulting engineer services and dismissed the objection regarding the filing of declaration forms. Learn more about the case and its implications.
CESTAT Chennai held that the fees collected for the course approved by the Industries Department is not leviable to service tax under Commercial Training and Coaching Services. Accordingly, matter remanded back to for denovo consideration
CESTAT Chennai held that category of ‘Commercial Coaching or Training Services’ covers both theory classes and practical training classes. Demand under the said category for imparting computer coaching services confirmed.
CESTAT Chennai held that tax under Reverse Charge Mechanism (RCM) doesn’t apply to fees paid to foreign institutions for External Commercial borrowing as such financial institutions have permanent establishment in India.
