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...
Sunil Jay Prakash Singh Vs Union of India (Bombay High Court) A perusal of the Order passed by the Respondent No.5 indicates that the applications were rejected without affording any opportunity of being heard. The question, as to, whether the tax liabilities are already quantified or not as on 30th June 2019 itself is a […]
B.G. Exploration & Production India Ltd. Vs Commissioner of CGST (CESTAT Mumbai) Conclusion: In present facts of the case, the Hon’ble Tribunal observed that allowed appeals on the ground that consideration cannot be deciphered out from any clauses of the Contract and without consideration Service Tax cannot be demanded. Facts: The issue involved in these […]
Banswara Syntex Ltd. Commissioner of Central Goods & Service Tax,(CESTAT Delhi) The appellant applied or refund of the pre-deposit amount of Rs.75,63,721/-, which was allowed vide order-in-original dated 3.9.2015. However, refund of Rs.33,69,417/- was allowed in cash and balance amount of Rs.41,94,304/- allowed by way of cenvat credit. Order of Commissioner (Appeals)/(Audit) dated 9.3.2018 is […]
Adithya Builders and Developers Vs Commissioner of Central Tax (CESTAT Bangalore) In a major relief to the Adithya Builders and Developers, the Banglore Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Service Tax Levy depends on services rendered, not on basis of agreements where no payment received by service provider. The […]
South Gujarat Textile Processors Association Vs Union of India (Gujarat High Court) 1. The draft amendment, as prayed for, is allowed. The necessary incorporation shall be carried out at the earliest. 2. We have heard Mr. S.S. Iyer, the learned counsel appearing for the writ applicants and Mr. Lodha, the learned standing counsel appearing for […]
Independent work is quite difficult, and it involves a lot of liability. You should care for your workers, handle your cash, settle your assessments, and present your government forms. Whether or not independently employed, people are needed to pay personal assessment paying little heed to their type of revenue. Nonetheless, independently operated workers often neglect […]
Jayesh C Patel Vs C.C.E. & S.T. (CESTAT Ahmedabad) There is no dispute in the fact that the appellants have entered into the contract for undertaking the manufacturing of Plastic Jars and containers in the factory of the Service recipient. The charges for the job is on per container basis, the appellants are not collecting […]
It can be seen that the electricity charges which is reimbursed on actual basis in terms of the contract is not includible in the gross value of service provided by the appellant to Gujarat Gas Company Limited.
Circor Flow Technologies India Private Ltd. Vs Principal Commissioner of GST & Central Excise, (CESTAT Chennai) Section 142 (3) of GST Act provides how to deal with claims of refund of service tax of tax and duty / credit under the erstwhile It is stated that therein that such claims have to be disposed in […]
Commissioner of CGST & Excise Vs Asian Hotel (East) Limited (CESTAT Kolkata) In this case, I find that the contention of the appellant that he bona fidely believed that he is not liable to pay service tax but during the audit, the audit party informed him that he is liable to pay service tax, then […]
