Service Tax
Log in to FollowLatest Service Tax articles, notifications, circulars and case laws covering classification, valuation, exemptions, CENVAT credit, refunds, demands and penalties.
4G mobile towers are movable in nature & eligible for CENVAT credit
Notice based on difference in ST 3 vs. 26AS – All you need to know
Services to Foreign client in India not amounts to intermediary service if not related to import or sale of goods
Service Tax not payable on Notional Interest on Refundable Security Deposit
Pre-deposit Payment by Parent Company is proper compliance: HC
No Service Tax on Construction Services prior to 1st July 2010
Service by foreign entity will not fall under definition of ‘Telecommunication Service’
Service Tax not applicable on Reimbursement of Electricity Charges
CESTAT allows Refund of Penalty
CESTAT allows refund of service tax paid upfront amount on long term lease of industrial lands
Service tax not payable on exempt services declared under IDS
Service Tax not leviable on fees paid to State Govt in respect of manufacture, import & sale of alcoholic liquor
Mere non cancellation of Registration under Companies Act not means continuing of business activity
Loading & Transportation of coal Service cannot be classified as ‘mining services’
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.
