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 Bangalore rules KLE Society's services to Malaysian university qualify as export of services, overturning a substantial ser...
Service Tax : Supreme Court held that activity of lottery distributor doesn’t constitute a service and hence imposition of service tax on dist...
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 : 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...
order has been passed without any giving opportunity to the petitioner to produce the relevant documents which were in his custody, is being set aside and the matter is being remanded back to the Assessing Officer to pass a fresh order after giving one opportunity to petitioner
CESTAT held that unless CENVAT Credit availed by the appellant has not been recovered by way of issue of show cause notice invoking Rule 14 of CENVAT Credit Rules, 2004, the CENVAT Credit available on the books of account cannot be rejected when it is accumulated on account of export of Service.
Treveni Cargo Movers Pvt. Ltd. Vs Union of India and Others (Punjab and Haryana HC) On asking of the Court, Mr. Rishabh Kapoor, Advocate-Sr. Standing counsel-CBIC, accepts notice on behalf of the respondent(s) and states that in the absence of production of consignment notes, the impugned order which is an appealable order, has been correctly […]
The issue on merit that whether the service of construction of complex provided by the appellant’s cooperative housing society to its members is eligible to service tax or otherwise has been settled in favour of the appellant. It was informed by the learned counsel that the Hon’ble High Court’s judgment (supra) has been accepted by the revenue.
H.C. Buildcon Pvt. Ltd. Vs Commissioner, Central Excise & CGST Alwar (CESTAT Delhi) As regards the second submission regarding the certificate dated March 31, 2010 issued by the Regional Manager, RIICO, a perusal of the said certificate would show that it was issued by the Regional Manager RIICO in connection with the commercial plot allotted […]
LCL Logistix India Private Limited Vs Union Of India And ANR. (Calcutta High Court) This intra-Court appeal filed by the appellant/writ petitioner is directed against the order dated 19th January, 2017 in WP No.3 of 2017. In the said writ petition, the appellant had challenged the order passed by the Commissioner, Service Tax (ii), Commissionerate, […]
G.S. Promoters Pvt. Ltd Vs Commissioner Of Central Excise And CGST (Delhi High court) The petitioner has filed the present petition, inter alia, seeking waiver of pre-deposit of 7.5% of duty for maintaining an appeal against the order-in-original dated 26.11.2021, passed by the Commissioner, Adjudication, Central Tax, GST, Delhi East. Court is unable to accept that […]
B T Patel & Co Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad) CESTAT find that the learned Commissioner in denying the exemption by made a strict interpretation of language of the notification no. 4/2004-ST dated 31.03.2004 though as per the language of the exemption of service provided to SEZ developer or to the unit in SEZ. […]
Harish Tex Mach Pvt Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) In terms of Notification No. 6/2005-ST, the exemption was provided upto the aggregate value of Rs. 4 lakh in the year 2005-06, 2006-07 and Rs. 8 Lakh in the year 2007-08 and 2008-09. Accordingly, the value of taxable services of the […]
Demand on documentation services raised under Steamer Agent Services, in fact, it is Business Support Services, which came into effect from 01.05.2006, Therefore, documentation services are not liable to service tax prior to 1st May, 2006.
