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...
Service tax had to be levied only for consideration received for service, therefore, the entire demand of service tax on reimbursable expenses collected from clients for the period post 1.5.2006 was set aside. However, to the extent assessee had collected any amount representing service tax on such expenses and interest thereon from clients, the same need to be deposited with the Government in terms of Section 73A of the Finance Act.
Kusum Healthcare Pvt Ltd. Vs Commissioner of Central Excise & Service Tax (ITAT Delhi) Facts- M/s Kusum Healthcare has preferred an appeal challenging OIO demanding tax on the finding that remittances made to their branches and offices abroad is ‘consideration’ for ‘taxable service’ procured from outside the taxable territory. Conclusion- The Tribunal in the case […]
Representations have been received from various trade bodies and associations regarding instances of indiscriminate issuance of demand notices by the field formations on the basis of ITR-TDS data received from Income Tax Department.
CESTAT held that when the customs duty is paid in excess, the department is liable to refund the same and the limitation provided under Section 27 of the Customs Act, 1962 will not be applicable.
Cognizant Technology Solutions India Pvt. Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai) Service Tax refund: Certificate of existing Statutory Auditor cannot be denied for earlier period The second issue is that the auditor’s certificate is not signed by the statutory auditor who was engaged during the period when the refund is […]
Explore the CESTAT Bangalore judgment in Apnacar.Com Pvt. Ltd. Vs Commissioner, addressing refund claim on excess taxes paid, evidentiary requirements, and time limits.
Balaji Services Vs Union of India and others (Madhya Pradesh High Court) A declarant seeking remedy under SVLDR Scheme, 2019 shall be given an opportunity of being heard if their declaration is rejected The Hon’ble Madhya Pradesh High Court in M/s Balaji Publicity vs. Union of India and others [WP No.3133/2021 and W.P. No.3130/2021 decided […]
Hyundai Motor India Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai) The Tribunal vide Final Order No. 41431 of 2018 dated 01.05.2018 had earlier disposed of the above appeal. In paragraph 5 of the said order, the issue with regard to invoices issued by M/s. Natvar Parekh Industries relating to Port Services […]
Brindavan Bottlers Pvt. Ltd. Vs. Commissioner of Central Goods (CESTAT Allahabad) We find that the appellant have actually entered into an agreement for manufacture on job work basis. Evidently, as per the agreement the job charges have been spread over in two tier billing i.e. fixed charges and variable charges. The reason being that in […]
Sporty Solutionz Pvt. Limited Vs Commissioner, Central Goods and Service Tax (CESTAT Allahabad) Brief facts of the case are that the appellants had acquired ‘Media / Broadcasting rights’ of various sporting events from M/s Taj TV Ltd., Mauritius, for broadcasting cricket matches between Bangladesh and Zimbabwe (to be played outside India), in Bangladesh territory on […]
