Service Tax
Log in to FollowLatest Service Tax articles, notifications, circulars and case laws covering classification, valuation, exemptions, CENVAT credit, refunds, demands and penalties.

CESTAT Dismisses Appeal After Discharge Certificates Issued under SVLDRS

Service Tax refund rejection lacked a stated reason: CESTAT ordered re-adjudication

Service Tax on Compensation received by Buyer on Cancellation of Agreement to Sell an Immovable Property

Show Cause Notice to Wrong Address Violates Natural Justice Principle

Doctrine of unjust enrichment not applies to advance service tax payment

Service tax not payable on MRSAS as contract is for performance of work and not supply of manpower

Refund of service tax paid when services were consumed outside India

Service Tax Refund Claim Filed Beyond Time Limit – CESTAT Upholds Rejection

Calcutta HC dismisses Writ Petition due to unjustifiable delay in its submission

Ambiguity in Second Appeal Jurisdiction: CESTAT Dismisses Precautionary Appeal

Service Tax not levied on reimbursable expenses incurred by Assessee

Work order involving supply of material and service is classifiable under works contract service

Services of extending corporate guarantee without any consideration is not considered as a service

No Service Tax on Coal Mines Provident Fund Organization’s Administrative Charges
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.
