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 : 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 : CESTAT Ahmedabad rules that refund claims must clearly specify the notification and legal provision under which they are sought. P...
Service Tax : Karnataka High Court held that in case of service of retreading tyres, service tax is payable only with respect to the service com...
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 Delhi held that Commissioner (Appeals) did not have the power to issue the notice under section 73(1) of the Finance Act. Accordingly, order passed thereon deserved to be set aside.
NIIT Limited Vs Commissioner, CGST (CESTAT Delhi) Transitional provision of Section 142(3) of CGST Act provides that every claim of refund filed by the person after the appointed day (30.06.2017) for refund of any amount of Cenvat credit/duty/tax/interest or any other amount paid under the existing law shall be disposed of in accordance with the […]
In the instant case no evidence has been produced by the revenue to hold that the amount collected by the appellant is exclusive of service tax or it has been separately collected by the appellant. In view of the above, we do not find any merit in the department’s stand that benefit of Section 67(2) could not be extended.
He pointed out that when trainees are employed by the appellant, the appellant spent a significant amount of time and money in training the employees therefore, the employment contract has various conditions put on the trainees. In case the trainee breaches any of those conditions, a specific amount is recoverable from the trainees. The said amount is also sought to be taxed under Section 66E(e) of the Finance Act, 1994.
Drishty Communication Private Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad) The appellants were engaged in providing services as advertising service to get customize and were registered “The Indian Newspaper Society” (INS). They were remitting 85% of the total amount received from their customers on getting space/time from media agencies or news papers or various publications. […]
HC Held that, providing services of ‘Goods Transport Agency’ (GTA) does not fall within the category of ‘Clearing and Forwarding Agent’, provided to several recipients who were liable to discharge tax dues on freight under ‘RCM after availing permissible abatement.
Facts reveal that service tax in regard to impugned service already been paid to Government, department cannot collect service tax again on impugned service.
CESTAT held Service tax not payable on ‘Software Activation Charges’ under taxable services of ‘Business Auxiliary Services
National Fertilizers Limited Vs Commissioner CGST & Service Tax (CESTAT Delhi) It is not possible to accept the contentions advanced by the learned counsel for the appellant. It is not in dispute that the issues that arose in all the three appeals were identical. It is true that the Department had filed one appeal only […]
Consideration as defined under Indian contract Act is different from Finance Act. Consideration has to be for provision of service and not forfeiture.
