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 Tribunal held that total business turnover, including non-taxable income, must be considered for exemption eligibility. Since the threshold was exceeded, refund was rightly rejected.
The Tribunal examined whether government grant-in-aid constituted taxable consideration. It held that reimbursement of capital expenditure without service linkage is not liable to service tax.
The issue was whether gross receipts should be treated as inclusive of service tax. The Tribunal held that where tax is not separately collected, cum-tax benefit must be granted. The matter was remanded for fresh computation.
The case examined whether services involving supply of materials could be taxed under construction-related categories. The Tribunal ruled that these are works contract services requiring proper classification. The failure to do so rendered the demand unsustainable.
CESTAT held that demand based on disclosed records cannot invoke extended limitation. It set aside entire tax demand due to lack of intent to evade.
The Tribunal held that service recipients are not liable for Service Tax where the liability rests with the service provider. It set aside demands on security and car hiring services while confirming tax only on conceded services. The ruling clarifies correct allocation of tax liability.
The Tribunal examined whether leasing property to a company makes it taxable. It held that actual use determines taxability, not the identity of the lessee. Since the property was used for residential purposes, service tax demand was quashed.
The case addressed whether authorities can change the taxable category during adjudication. The Tribunal ruled that the show cause notice is the foundation and cannot be altered. The demand was set aside as it exceeded the scope of the notice.
CESTAT held that secondment of employees is taxable as manpower supply service. However, it set aside extended period demands due to absence of suppression.
The Tribunal held that margins earned from buying and selling cargo space are trading profits, not consideration for services. Such transactions on a principal-to-principal basis are not liable to service tax.
