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 : Petitioner states that mega Exemption Notification No.25/2012 as amended by notification No.13/2013 provides for exemption in case...
Service Tax : Calcutta High Court held that coal cutting or mineral extraction and lifting them up to the pithead are essential integral process...
Service Tax : CESTAT Delhi held that SEZ unit is exempted from payment of service tax in terms of provisions of SEZ Act. Accordingly, condition ...
Service Tax : Orissa HC directs fresh assessment in Abhimanyu Mohanty Vs Assistant Commissioner, allowing petitioner to respond to SCN after set...
Service Tax : Bombay HC quashes inquiry against M. Ramzan & Co. under SVLDRS, 2019. Court rules inquiry invalid without finding false material p...
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...
Desai and Diwanji Vs Commissioner of CGST (CESTAT Mumbai) It was held in that decision that in the event of centralised billing and centralised accounting system, when one registration is permissible under Section 4(2), discharging Service Tax liability from the registered premises would not disentitled the benefits of CENVAT Credit on the Service Tax paid […]
CESTAT held that Hotel accommodation service received by appellant is an eligible input service under Rule 2(l) of CENVAT Credit Rules, 2004
As appellant had not taken registration and had not filed ST-3 returns within the prescribed time, penalty imposed under Section 77 was justified.
Substantive benefit of Sabka Vishwas [Legacy Dispute Resolution] Scheme cannot be denied to the on the ground of procedural technicalities
OSI Systems Pvt Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad) The brief facts are that the appellant was an assessee under the service tax regime and they migrated to GST regime and they also filed TRAN-1 for taking forward the credit which was lying in their Cenvat credit register. Subsequently, it was pointed out […]
CESTAT Hyderabad held that CENVAT Credit of service tax paid on premium for medical insurance of employees and their families is eligible.
CESTAT Mumbai held that the provisions of service to the overseas entity by an entity situated abroad does not merit liability under section 66A of Finance Act, 1994. Accordingly, set aside tax recovery from M/s Singapore Airlines as deemed provider of online information data base access or retrieval service.
There would be difference if a person was engaged in proving any service connected with the making or preparation of the advertisement and a case where a person merely complied with the instruction of the clients for printing the contents supplied by the client thus, the activity of printing of advertisement content on PVC materials amounted to “manufacture”, and therefore, service tax was not leviable.
CESTAT Kolkata held that the activity of loading and unloading of goods was instantly for transportation and therefore said services were classified as Goods Transport Agency and not Cargo Handling Services accordingly exempted under notification no. 17/2009.
CESTAT Mumbai held that CENVAT Credit is duly available against debit notes that contains substantially the same information as prescribed in rule 9 of CENVAT Credit Rules, 2004
