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 : The CESTAT Chennai held that where service tax was not separately recovered from recipients, the gross receipts must be treated as...
Service Tax : The High Court dismissed a writ petition challenging a service tax order due to an inordinate delay of nearly four years. The Cour...
Service Tax : The Mumbai CESTAT remanded a service tax dispute after finding that the appellant failed to include grounds of appeal in the presc...
Service Tax : CESTAT Delhi set aside the refund rejection order after finding that issues relating to double payment of service tax and CENVAT c...
Service Tax : CESTAT ruled that the Department failed to consider ST-3 returns and service tax already discharged by the assessee. The Tribunal ...
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...
The issue involved denial of service tax refund on employee insurance services in an SEZ unit. The Tribunal held that such insurance services fall within authorised operations and cannot be excluded.
The Tribunal held that dismissal of appeal as time-barred was improper without proof of order delivery. The matter was remanded for verification of communication date.
The Tribunal held that denial of CENVAT credit on car parking and rent-a-cab services was unsustainable as the issue is settled in favour of taxpayers, leading to allowance of refund.
Profit arising from purchase and sale of cargo space by a freight forwarder on principal-to-principal basis was trading income and not consideration for service, and therefore not liable to service tax under Business Support Service or otherwise.
The Tribunal held that no penalty is leviable where service tax and interest are paid before issuance of notice. Absence of fraud or suppression entitled the assessee to relief.
The tribunal held that exemption under Notification No. 42/2012 cannot be denied when substantive conditions are met. Minor procedural lapses were found insufficient to reject the claim.
The issue involved service tax demand on GTO services using Section 73. The Tribunal held that recipients governed by Section 71A cannot be proceeded against under Section 73. The demand was quashed due to procedural invalidity of the notice.
The Tribunal held that excess service tax paid inadvertently does not qualify as tax under law. As a result, limitation under Section 11B was held inapplicable and refund was allowed with interest.
The Tribunal held that tax demand cannot be confirmed under a category not proposed in the show cause notice. It ruled that such reclassification violates settled legal principles and renders the demand invalid.
The tribunal examined whether repair and maintenance services provided to Naval Authorities are taxable. It held that such services are not liable to service tax as they are not linked to commercial activities.
