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 Bangalore held that excavation, extraction, grading, and sorting of iron ore are mining-related activities taxable only und...
Service Tax : The Tribunal held that service tax cannot be demanded again when the service provider has already collected and deposited the tax....
Service Tax : CESTAT Bangalore held that screening and grading of iron ore are mining-related activities covered under the taxable category of M...
Service Tax : The dispute concerned denial of 67% abatement on construction and works contract services involving supply of materials. CESTAT he...
Service Tax : The Tribunal held that Cenvat credit is available only in relation to taxable services and not for trading activities. The case wa...
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...
CESTAT Chennai ruled that contracts for executing specific jobs on piece-rate or output basis do not qualify as manpower supply services, making the service tax demand under reverse charge unsustainable.
The tribunal held that amounts recovered from employees as notice pay for leaving employment early do not constitute a taxable service. It ruled that such payments are compensation for contract breach and not consideration for a declared service.
Tribunal held that airline promotional packages including airfare, accommodation, and transfers do not qualify as tour operator service because airline did not plan or organize tours. Service Tax demand raised under this category was therefore set aside.
The tribunal held that TDS paid by the service recipient over and above the contract value cannot be included in the taxable value for service tax. Only the amount charged in the invoice forms the basis for service tax liability.
The Court observed that the petitioner’s non-appearance before the appellate authority was linked to serious ailments. It directed filing of an appeal before the Tribunal within six weeks.
The Tribunal remanded disputes over denied CENVAT credit and export of services after noting that documentary verification and disclosure of the departmental report were necessary.
The Tribunal held that services provided under the DDU-GKY scheme were covered by exemption notifications, eliminating service tax liability for the entire disputed period.
CESTAT Allahabad held that demand invoking extended period of limitation cannot be sustained since there was bona fide that services fall under negative list. Accordingly, appeal is allowed and order is set aside.
he tribunal refused to accept the appellant’s submissions regarding manpower supply service to five hotels, relying on reasons recorded in related appeals decided on the same date.
CESTAT Mumbai held that accumulated credit of Education Cess, SHE Cess, and KKC cannot be transitioned or refunded because these levies were not subsumed under the GST regime.
