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 : Understand the CESTAT Ahmedabad ruling in Vishal Tansukhbhai Gohel vs Commissioner of Central Excise & ST. No service tax on freig...
Service Tax : CESTAT Mumbai, in Tata AIG case, rules credit can't be denied for incorrect service description on invoices when correct service t...
Service Tax : CESTAT Ahmedabad ruling in Shakti Enterprise vs Commissioner of Central Excise & ST clarifies that CHA's reimbursable expenses are...
Service Tax : Dive into the legal battle over corporate guarantees' taxability as Business Auxiliary Service. Explore the CESTAT's decision, the...
Service Tax : Learn about a CESTAT ruling regarding service tax on advance membership fees collected by clubs. Analysis and implications include...
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 set aside demand of service tax on amounts received as booking cancellation charges, price difference & corporate discount,...
Service Tax : CESTAT Bangalore held that that service tax on commission paid to foreign commission agents is payable under reverse charge only ...
Service Tax : CESTAT quashes service tax demand against Yatra Online Pvt Ltd, ruling that convenience and cancellation fees are not connected to...
Service Tax : Zest Buildtek Promotors Vs Deputy Commissioner of GST & Central Excise (Madras High Court)Issuance of attachment order under provi...
Service Tax : Read the detailed analysis of Assam Cooperative Apex Bank Ltd vs Commr. of CGST (CESTAT Kolkata) where Kolkata CESTAT ruled that n...
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...
Service rendered by Tata Sons Ltd. under BEBP agreement between Tata Steel Ltd. and Tata Sons Ltd. was eligible as ‘input service’ for TSL and the service tax paid was available as cenvat credit to TSL under the Cenvat Credit Rules, 2004.
In the instant case, the reinsurance services availed by the Appellant are for insuring its business risks and not in respect of any particular motor vehicle. Reinsurance, by its nature, pertains to the insurance of business of the Appellant.
The Service tax authorities have recently issued a spate of SCNs for the FY 2015-16 to June 2017. Most of these notices are worded same and seems to be a template issued by someone from the ministry. The said SCN are purportedly issued under section 73(1) of the Finance Act 1994 alleging “wilful attempt to […]
M/S Sdb Diamond Bourse Vs Union Of India (Gujarat High Court) Mr.Vyas is right to a certain extent that the issues raised by the writ applicants before the ARA have been gone into by the Commissioner in the Order in Original. In other words, the Authority, in its order dated 16th July 2020, has adjudicated […]
Bombay High Court in Amrish Rameshchandra Shah v. the Union of India & stayed show cause-cum-demand notice issued to a CA in a Writ Petition challenging service tax demand based on ITR data and issued notice to the Revenue Department.
Zeenath Transport Company Vs Principal Additional Director General (Karnataka High Court) The petitioner is challenging the constitutional validity of Section 174 Central Goods and Services Tax Act, 2017 is ultra virus the constitutional (101st) Amendment Act 2016 being violative of Article 14/19/265 of the Constitutional of India and also sought for quashing the show cause […]
Where there was non-consideration of material evidence by a statutory authority, judicial review by the High Court in exercise of it’s power under Art.226 of the Constitution of India is permissible, and existence of alternative remedy is not a bar for exercise of such power.
Target Corporation India Pvt Ltd Vs C.C.E. (CESTA Bangalore) Definition of ‘Manpower Recruitment or Supply Agency’ seeks to bring under its ambit, two types of activities i.e. recruitment of manpower and supply of manpower and further the service becomes the taxable service only if provided by a manpower recruitment or supply agency but in the […]
Central GST department has been issuing Show Cause Notices (SCNs) for differences in receipts as per Service tax returns & Income tax returns for different FYs- 14-15, 15-16 and so on. It seems Crores of rupees tax notices have been issued to taxpayers without proper evaluation, and even fulfilling the required law mandates. This is a critical topic to discuss upon.
Initially, the adjudicating authority rejected the refund claim holding that the appellant has not contested the service tax liability, therefore, the refund claim of service tax paid is not admissible.
