Service Tax
Log in to FollowLatest Service Tax articles, notifications, circulars and case laws covering classification, valuation, exemptions, CENVAT credit, refunds, demands and penalties.
Joint Venture Warehouse Arrangement Not Taxable as Renting Service: CESTAT Delhi
Pre-2016 Mining Lease Royalty Not Taxable to Service Tax: CESTAT Kolkata
CESTAT Chennai Quashes Service Tax Demand on Credit Card Interchange Fees
Delayed CENVAT Credit Cannot Be Denied on Procedural Grounds: CESTAT Chandigarh
Lease Premium and Ground Rent Received by DDA Liable to Service Tax: CESTAT Delhi
CENVAT Credit on RCM Service Tax Eligible Under Rule 9(1)(e): CESTAT Chennai
Transponder Services from Foreign Satellite Providers Not Taxable as BSS: CESTAT Mumbai
CESTAT Hyderabad Excludes Reimbursed Wages from Taxable Value in Manpower Supply Service
CESTAT Allows Full Interest on Delayed Pre-Deposit Refund Despite Assessee’s Five-Year Delay
CESTAT Kolkata Sets Aside Section 78 Penalty on Bona Fide Service Tax Non-Payment
CESTAT Kolkata Orders Service Tax Refund for Agricultural Seed Sale, Rejects Unjust Enrichment Objection
CESTAT New Delhi Rejects Extended Limitation Amid Divergent Views on Sub-Contractor Tax Liability
CESTAT Delhi Sets Aside Service Tax Demands on Penalties, Notice Pay & Liquidated Damages
CESTAT Bangalore Rejects CENVAT Reversal on Mutual Fund Investments and Notice Pay
Service Tax remains relevant to legacy disputes and proceedings arising from the indirect tax regime that preceded GST. This TaxGuru category provides access to Service Tax articles, notifications, circulars, rules and judicial decisions covering classification of services, valuation, exemptions, CENVAT credit, refunds, tax demands, interest, penalties, limitation, reverse charge and other issues. Although Service Tax was largely subsumed into GST, disputes relating to earlier periods continue through adjudication and appellate proceedings. Businesses, service providers, Chartered Accountants, advocates and indirect tax professionals can use this section to research historical provisions and judicial precedents relevant to pending matters. TaxGuru continues to publish significant Tribunal, High Court and Supreme Court decisions concerning legacy Service Tax disputes.
