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The Hon’ble Authority for Advance Rulings held that in the instant case, the Applicant charge the amount to its employees for use of the vehicles, which is equivalent to the rent amount paid to the car leasing company i.e. no extra amount is charged from employee....

The Hon’ble CESTAT, New Delhi relying upon the judgment of Hon’ble Supreme Court in the case of Mafatlal Industries Ltd. Vs. Union of India [1997 (89) ELT 247 (SC)],held that rejecting the claim arbitrarily on the point of jurisdiction, is not correct...

Central Government had already introduced a system of tax collection at verifiable source rather than through an unverifiable source under Income Tax Act, 1961 as Tax Deduction at Source (TDS). The system was successful enough to contribute to the foundation of Reverse Charge Mechanism. Vide Finance Act, 1996 the Legislature sought to cas...

Penalty is levied only when any Service tax has not been paid by reason of fraud, etc., hence, when assessee's activity is held to be not liable to Service tax, question of imposition of penalty cannot arise- Jubilant Agri & Consumer Products Ltd. Vs. Customs, Excise & Service Tax Appellate Tribunal [2015 (64) taxmann.com 35 (Allahabad)]...

Rent-a-cab services provided to a unit located in SEZ for transportation of employees to and from their residences located outside SEZ, are eligible for exemption from Service tax- ORIX Auto Infrastructure Services Ltd. Vs. Commissioner of Service Tax [2015 (64) taxmann.com 21 (Mumbai - CESTAT)]...

Where Service tax is not charged separately on pretext that services are not taxable, consideration so received has to regarded as cum-tax value and in event of demand, Service tax must be worked out accordingly- Commissioner of Service Tax, Mumbai-I Vs. Bluechip Corporate Investment Centre Ltd....

It came to the notice of the Central Board of Excise and Customs (CBEC or the Board) that certain field formations are taking a view that Service tax is payable on services received by the apparel exporters from third party undertaking job work on the premise that the services received by apparel exporters is of manpower supply service, w...

In terms of revised selection methodology prescribed vide Circular No. 995/2/2015-CX dated 27th Feb, 2015, which has come into effect from 01st July, 2015, an annual schedule for audit would be drawn based on the risk evaluation method prescribed by the Directorate General of Audit. The risk assessment function will be jointly handled by ...

Some Service Tax returns gets rejected after uploading of the XML file for the ST3 return, mainly due to the following reasons:- 1.  Incorrect selection of return type – whether it is ?Original? or ?Revised? return. 2.  When the Financial Year and the Period of Return are different in the XML file and in the […]...

Service Tax Payable under Transport of Goods on Road or goods Transport Agency service[GTA] can be paid out of CENVAT. Above service is covered under reverse charge mechanism and provided in Notification No. 30/2012 Service Tax dated 20.06.2012 in exercise of the powers conferred by sub-section (2) of section 68 of the Finance Act, 1994 (...