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...
CESTAT Allahabad held that service tax demand raised merely on differences between ST-3 returns and Income Tax Returns without proper examination of records was unsustainable in law.
The CESTAT Delhi held that transfer of land development rights amounts to transfer of immovable property and not a taxable service. The Tribunal set aside the service tax demand, holding that such transactions fall outside Section 65B(44) of the Finance Act.
The Tribunal held that conversion of digital photographs into printed photo products created a commercially distinct commodity, qualifying as manufacture rather than taxable photography service.
The CESTAT Mumbai held that placement fees collected from students by educational institutions are not taxable under manpower recruitment service. The Tribunal ruled that no consideration flowed from employers, which is essential under the charging provision.
CESTAT Mumbai held that recovery proceedings and penalty were unsustainable where inadmissible CENVAT credit was reversed before issuance of notice and remained unutilised due to sufficient credit balance.
CESTAT Delhi ruled that compensation and liquidated damages recovered for contractual breaches do not amount to consideration for tolerating an act under Section 66E(e). The Tribunal set aside the service tax demand on penalties and liquidated damages.
Chennai CESTAT ruled that services provided directly to travellers for obtaining visas do not fall under taxable Business Auxiliary Service. The Tribunal relied on CBEC circulars and earlier judicial precedents.
Tribunal ruled that construction services relating to employee residential colonies were outside scope of commercial or industrial construction services during relevant period.
Tribunal found that the assessee had paid applicable R&D cess on royalty and technical know-how fees and had maintained supporting records. Exemption equivalent to service tax liability was therefore allowed.
CESTAT held that sharing telecast rights of horse racing events with other clubs against downlinking charges amounted to commercial exploitation of events. Service tax demand for the post-2010 period was upheld.
