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 : The Bombay High Court ruled that legal services provided by an advocate to a partnership firm of advocates are exempt under servic...
Service Tax : The Court held that booking speakers for an event does not amount to event management. Participation or facilitation alone cannot ...
Service Tax : Supreme Court reaffirms Service Tax applicability on export cargo handling services by Airports Authority of India under Airport S...
Service Tax : Under India’s earlier service tax regime, legal services initially enjoyed complete exemption from taxation. This position chang...
Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...
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 : CESTAT Bangalore held that excavation, extraction, grading, and sorting of iron ore are mining-related activities taxable only und...
Service Tax : The Tribunal held that service tax cannot be demanded again when the service provider has already collected and deposited the tax....
Service Tax : CESTAT Bangalore held that screening and grading of iron ore are mining-related activities covered under the taxable category of M...
Service Tax : The dispute concerned denial of 67% abatement on construction and works contract services involving supply of materials. CESTAT he...
Service Tax : The Tribunal held that Cenvat credit is available only in relation to taxable services and not for trading activities. The case wa...
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 Bangalore held that excavation, extraction, grading, and sorting of iron ore are mining-related activities taxable only under Mining Services from 01.06.2007. The Tribunal ruled that such activities could not be taxed under Business Auxiliary Service for the earlier period.
The Tribunal held that service tax cannot be demanded again when the service provider has already collected and deposited the tax. The balance sponsorship service tax demand was therefore quashed.
CESTAT Bangalore held that screening and grading of iron ore are mining-related activities covered under the taxable category of Mining Services. The Tribunal ruled that such activities could not be classified as Business Auxiliary Service.
The dispute concerned denial of 67% abatement on construction and works contract services involving supply of materials. CESTAT held that substantive tax benefits cannot be refused solely due to failure to claim them in ST-3 returns. The Service Tax demand and related penalty were consequently set aside.
The Tribunal held that Cenvat credit is available only in relation to taxable services and not for trading activities. The case was remanded for recalculation of admissible reversal for the normal period.
The dispute concerned service tax on the profit margin earned from the sale of imported gold. CESTAT held that the margin arose from trading activity and not from any consignment agent service rendered to the supplier.
The Tribunal found that the dispute could only be resolved through a detailed reconciliation of journal vouchers and tax returns. The matter was remanded to the adjudicating authority for verification.
CESTAT held that excavation, extraction, grading, and sorting of iron ore were mining-related activities and not Business Auxiliary Services. Since Mining Services became taxable only from 01.06.2007, no service tax could be levied for the prior period.
CESTAT held that operation and maintenance of drinking water plants for Nagar Nigams related to municipal water supply functions. The consideration received was therefore exempt under Entry 25 of Notification No. 25/2012-ST.
The dispute concerned whether coal transportation between mines and industrial facilities could be taxed as mining service. CESTAT held that the activity was transportation by road and, in the absence of consignment notes, fell under the Negative List and was not liable to service tax.
