Service Tax
Log in to FollowLatest Service Tax articles, notifications, circulars and case laws covering classification, valuation, exemptions, CENVAT credit, refunds, demands and penalties.

Demand of Service Tax on liquidated damages not justified: CESTAT Chennai

Service Tax to be paid on income received under business ancillary services

Unsustainable Demand Under Extended Limitation Period Without Tax Evasion Intent

Activity not classifiable under Manpower Recruitment or Supply Agency Service when agreement is for particular job

Rebate Conditional on Exported Service-FIRC Correlation: CESTAT

CESTAT upholds Rejection of Refund claim filed after one year from service Tax payment date

Tribunal Appeal Abates Upon NCLT Resolution Plan Approval: CESTAT

Demand confirmed due to non-payment of tax without any reasonable cause

CESTAT Kolkata waives Penalty for Lack of Tax Evasion Evidence

SC stays HC Order on Service Tax for Commercial Property Rent in HDFC bank case

No Service Tax on Construction Work Contracts Prior to June 1, 2007: CESTAT

Service Tax Demand merely based on Calculation Sheets quashed by CESTAT

Taxable services provided for transmission and distribution of electrical energy is exempt from service tax

Service Tax: No Section 78 Penalty without Misrepresentation or Suppression of Facts
Service Tax remains relevant to legacy disputes and proceedings arising from the indirect tax regime that preceded GST. This TaxGuru category provides access to Service Tax articles, notifications, circulars, rules and judicial decisions covering classification of services, valuation, exemptions, CENVAT credit, refunds, tax demands, interest, penalties, limitation, reverse charge and other issues. Although Service Tax was largely subsumed into GST, disputes relating to earlier periods continue through adjudication and appellate proceedings. Businesses, service providers, Chartered Accountants, advocates and indirect tax professionals can use this section to research historical provisions and judicial precedents relevant to pending matters. TaxGuru continues to publish significant Tribunal, High Court and Supreme Court decisions concerning legacy Service Tax disputes.
