Service Tax
Log in to FollowLatest Service Tax articles, notifications, circulars and case laws covering classification, valuation, exemptions, CENVAT credit, refunds, demands and penalties.
No service tax on Software activation charges under BAS
CESTAT dismisses appeal against Commissioner (Appeals) order rejecting application filed by appellant for rectification of mistake in earlier order
‘Consideration’ defined under Indian contract Act is different from Finance Act
In revenue neutral situation, demand has to be treated as time-barred
Demand based on audit without any further investigation is liable to be set aside
Extended period of limitation not available in revenue neutral situation
Reverse charge not applicable as supply of ISO tankers by foreign supplier amounts to deemed sale
Assessee cannot be denied relief under SVLDR Scheme for non-payment due to legal impediment
No Service Tax liability on intermediary for sale of space/time for media agency on commission basis
Assessee eligible for refund of Amount Pre-Deposited During Investigation & Not Adjusted under SVLDRS
No Service Tax liability can be imposed on Builder on cancellation of booking by flat buyer
SVLDR Scheme: No law would compel a person to do impossible – SC
Charges of Computer-to-Computer Linkage, Commission on Public Issue not leviable to service tax
Service tax not leviable on construction service to Jawaharlal Nehru National Urban Renewal Mission
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.
