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 : The Respondent was engaged in the business of fabrication and fixing of aluminium utensils. Respondent had availed CENVAT credit o...
Service Tax : The Calcutta High Court quashes a duplicate service tax demand for the same period in Arjun Chettri vs Union of India & Ors, order...
Service Tax : Bombay High Court rules that service tax cannot be imposed solely on income tax return data. The department may issue a fresh noti...
Service Tax : CESTAT Ahmedabad rules that refund claims must clearly specify the notification and legal provision under which they are sought. P...
Service Tax : Karnataka High Court held that in case of service of retreading tyres, service tax is payable only with respect to the service com...
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 held that, there should be mens rea to evade payment of service tax for demand of service tax and penalty beyond period of limitation.
Discover the CESTAT, Chennai ruling on Service Tax liability for liquidated damages. Explore the case of M/s. Bharat Heavy Electricals Limited and understand why recovery of damages is not considered a taxable service. Stay informed on GST implications with insights from circular no. 178/10/2022-GST.
CESTAT Delhi held that value of reimbursement of expenditure is not includible in the value of taxable service and accordingly, service tax is not payable on the same.
Delve into the pivotal case of Assam Company India Limited vs Commissioner of Service Tax (CESTAT Kolkata) where the tribunal addresses service tax liabilities, waivers, and penalties, offering insights for tax compliance.
CESTAT Delhi held that exemption notification should be interpreted strictly. However, once the primary conditions for seeking exemption for GTA are satisfied, exemption cannot be denied for mere procedural lapse.
CESTAT Chennai held that extended period of limitation rightly invoked as non-payment of Service Tax has been detected and investigated by the Anti-evasion Unit of the Commissionerate.
Commissioner of Service Tax Vs Mail Order Solutions (I) Ltd (CESTAT Mumbai) The provisions regarding filing of appeals before the Tribunal are governed under the provisions of Section 86 of the Finance Act, 1994. Sub-section (1) ibid provides for filing of the appeal by an assessee before the Tribunal. The first proviso appended to sub-section […]
Visakhapatnam Service Tax Commissionerate has initiated separate action against the Respondent at their Visakhapatnam unit for non payment of appropriate service tax there.
Certificates issued by the Chartered Accountant and Chartered Engineer, go on to establish the fact of use of material in the work executed by the appellants. Therefore, we are of the considered opinion that the contract was not simplicitior but was a composite contract. Therefore, we find that the appellants are entitled for the abatement of 67% of the value as claimed by them.
Decorative Sleeves Pvt Ltd Vs C.C.E. & S.T (CESTAT Ahmedabad) Notification No. 14/2004-ST exempts production of goods on behalf of client and any service incidental or ancillary to production of goods. In the instant case, it is not in dispute that the appellants are printing on PVC material supplied by their clients. Printing may or […]
