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 Chennai set aside the service tax demand, holding the extended limitation period was not invocable as suppression with inte...
Service Tax : CESTAT Allahabad set aside interest demand, holding set top boxes qualified as inputs and full CENVAT credit was admissible on rec...
Service Tax : CESTAT Hyderabad allowed CENVAT credit on an imported dredger as input under Rule 2(k), set aside the credit demand and disposed o...
Service Tax : Calcutta HC quashed invocation of a performance bank guarantee for recovery under an earlier contract and directed refund of the g...
Service Tax : CESTAT Kolkata set aside Service Tax demand, interest and penalty, holding issues in favour of the appellant on exemption or lim...
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 Mumbai held that liquidated damages recovered for delayed contractual performance are neither a taxable service nor consideration. The service tax demand, interest, and penalties were set aside.
CESTAT Kolkata held that encashment of a bank guarantee for shortfall in Minimum Guarantee Tonnage is not consideration for tolerating an act under Section 66E(e). The service tax demand and penalty were therefore set aside.
CESTAT held voyage charter agreements were contracts for transportation of goods, not supply of tangible goods. The service tax demand was set aside.
CESTAT held SVLDRS benefits lapsed as payment was made after the extended deadline. Service tax and interest were upheld, but penalty was deleted.
CESTAT excluded reimbursable salary from taxable value while upholding other service tax demands. Penalties were deleted and limitation was restricted.
CESTAT ruled coaching in astronomy does not fall within recreational activities relating to arts, culture or sports under Notification 25/2012-ST.
CESTAT held commercial shop rentals by a church were taxable after 1 July 2012. Exemption under Notification 25/2012-ST was denied.
CESTAT Sets Aside Service Tax Demand Because Extended Limitation Could Not Be Invoked
CESTAT Remands CENVAT Credit Dispute Because Rule 6 Reversal Was Not Properly Examined
CESTAT Delhi held that leasing vacant land for business purposes was not taxable under Renting of Immovable Property Service before 01.07.2010. It ruled that the 2010 amendment expanded the scope of taxation prospectively and set aside the demand for the earlier period.
