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 Chennai set aside the service tax demand, holding the extended limitation period was not invocable as suppression with inte...
Service Tax : CESTAT Allahabad set aside interest demand, holding set top boxes qualified as inputs and full CENVAT credit was admissible on rec...
Service Tax : CESTAT Hyderabad allowed CENVAT credit on an imported dredger as input under Rule 2(k), set aside the credit demand and disposed o...
Service Tax : Calcutta HC quashed invocation of a performance bank guarantee for recovery under an earlier contract and directed refund of the g...
Service Tax : CESTAT Kolkata set aside Service Tax demand, interest and penalty, holding issues in favour of the appellant on exemption or lim...
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...
The Tribunal held that interest under Section 75 of the Finance Act is mandatory when service tax is paid after the due date. Administrative or procedural delays cannot override the statutory liability to pay interest.
CESTAT Chennai held that CENVAT credit cannot be denied where the assessee establishes a real and sufficient nexus between the disputed input services and its output services. The Tribunal found that the Revenue failed to prove otherwise and set aside the credit denial.
The service tax demand arose from differences between income tax records and ST-3 returns. The Tribunal ruled that Form 26AS, which formed the basis of the investigation, required proper evaluation before confirming liability.
The Tribunal held that once an earlier show cause notice had been issued on the same issue, the Department could not invoke the extended period of limitation again. The service tax demand and related liabilities were set aside.
Appellants activity of providing trailers along with drivers, crew, fuel, insurance and retaining effective control and possession thereof was appropriately classifiable under the category of Supply of Tangible Goods Service” and not under Goods Transport Agency Service.
CESTAT Chennai found that the Department’s case was based on an allegation that manpower services were used exclusively for insurance and mutual fund activities. The Tribunal held that the services were actually used across multiple business verticals, making the denial of CENVAT credit unsustainable.
CESTAT held that rent paid for walls used to display advertisements forms an intrinsic component of advertising services and must be included in the taxable value. The Tribunal rejected the claim that the advertiser acted as a pure agent. However, the value of printed flexes sold separately was excluded from service tax valuation.
CESTAT held that for quarterly Rule 5 refund claims, the one-year limitation period must be calculated from the end of the quarter in which the FIRC is received. The Tribunal ruled that export of services is completed only upon receipt of foreign exchange.
CESTAT held that once service tax and interest were paid before issuance of the SCN and the payment was intimated to the department, penalty proceedings could not be sustained. The Section 78 penalty was therefore set aside.
The Tribunal held that housekeeping services used for maintaining telecom equipment and business premises qualify as input services. Credit was allowed as the services were directly connected with the provision of telecommunication output services.
