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Fees received by cricket players from IPL team owners is not ‘Business Support Service’

Playing cricket is the primary reason for which IPL was formed and promotional activities are ancillary to the main purpose that of playing cricket....

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Posted Under: Service Tax |

What is Goods & Service Tax & GST Registration Number

GSTIN (Goods and Services Tax Identification Number) is a unique 15- digit number to every taxpayer, either taxpayer is dealer or supplier or any business entity....

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Posted Under: Service Tax |

No Service Tax on activity of digital offset and offset printing: SC

Commissioner of Central Good and Service Tax Vs Venus Albums Company Pvt. Ltd. (Supreme Court of India)

SC held that the activity of digital offset and offset printing amounts to manufacture and same is classifiable under heading chapter 4911 of Central Excise Tariff....

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No Service Tax on health care services provided by clinical establishments by engaging consultant doctors

Held that, there is no legal justification to tax the share of clinical establishments on the ground that they have supported the commerce or business of doctors by providing infrastructure and such assertion is neither factually nor legally sustainable. Further held that, clinical establishments providing health care services are exempte...

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Posted Under: Service Tax |

Valuation of Stock Transfers under GST

Supply of goods or services or both between related persons or between distinct persons as specified in section 25, when made in the course or furtherance of business is to be treated as a supply even if made without consideration in terms of Para 2 of Schedule I. In terms of Section 25(4) “A person who […]...

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Posted Under: Service Tax |

Assessee cannot be denied relief under SVLDR Scheme for non-payment due to legal impediment

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....

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Posted Under: Service Tax |

RCM on renting of motor vehicle under GST

This article brings about clarity on various aspects of Reverse Charge Mechanism (RCM) applicability on supply of renting of motor vehicle designed to carry passenger by a person other than a body corporate to a body corporate where the cost of fuel is included. Let’s understand the definition of Motor Vehicle before we proceed further:...

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Posted Under: Service Tax |

Classification of service depends on essential character of service

CESTAT held harvesting and transportation charges deducted were not to be considered as charges for independent supply. Hence, not liable for service tax. ...

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Posted Under: Service Tax |

Electronic Payment of Service Tax through EASIEST

Integration of Existing Service Tax Registration with ACES Portal and Electronic Payment of Service Tax through EASIEST (as per New circular) Electronic Accounting system in Excise and Service Tax is Web based payment Gateway to pay center excise duty and Service Tax Online. Recently Government has issued advisory on how to migrate existi...

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Posted Under: Service Tax |

Credit of service tax cannot be denied on the ground of ‘no nexus with output services’

In the instant case, the view of the Authority to reject the credit on the ground of ‘no nexus’ could have been done only by taking recourse to Rule 14 of CCR. In the present case, since the Authority has rejected the credit solely on the ground of ‘no nexus’ which legally does not sustain....

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Posted Under: Service Tax |