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...
If any duty was paid by job worker, would be availed as Cenvat Credit by principal anyway, this being revenue neutral situation, the demand has to be treated as time-barred. The same analogy can be applied even for sub-contractor and main contractor as well.
Innovative and Technological Learning Services Pvt Ltd. Vs Commissioner of CGST (CESTAT Mumbai) Demand based on audit without any further investigation is liable to be set aside on this count alone The appellant is a service provider. It provides services to a educational trust. It paid service tax. It suffered huge losses. As result of […]
Extended period of limitation under proviso to Section 73(1) of Finance Act, 1994, would not be available on the ground of revenue neutrality.
CESTAT Delhi held that supply of ISO Tankers on lease/rental basis by foreign suppliers to the appellant would amount to a deemed sale and accordingly reverse charge not applicable on the same under ‘supply of tangible goods for use’.
SC held that assessee cannot be denied relief under SVLDR Scheme for not making payment of dues in prescribed time limit due to inability of making payment in moratorium period.
CESTAT held that, advertising in newspapers or media agencies, where role of assessee was merely that of an intermediary in sale of space/ time for media agency on commission basis, cannot lead to an inference that assessee had rendered services as advertising agency.
B.L. Goel & Company Vs Commissioner of Central Excise & Central Goods & Service Tax (CESTAT Delhi) The brief facts are that the appellant is engaged in running Works Contract Services and services of construction of residential complexes during the period 2013-14 till 2017-2018 (June 2017). Show cause notice dated 23.04.2019 was issued demanding service […]
CESTAT held that once the buyer of a flat cancelled the booking and the consideration for service was returned, the service contract got terminated and once it is established the no service is provided, then refund of tax for such service becomes admissible.
Shekhar Resorts Limited Vs Union of India (Supreme High Court) An interesting question arose before Hon’ble Supreme Court of India when the appellant had filed an application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 within the due date as prescribed and the application was accepted and necessary forms were issued for payment of […]
CESTAT Ahmedabad held that service tax is not payable by Stock Broking Company on various charges like Computer to Computer Linkage charges Commission on Public Issue and Inter Settlement charges.
