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...
The Court held that payments cannot be denied credit merely because they were recorded under different accounting heads. It ruled that substantive relief under the Sabka Vishwas Scheme must prevail over technical classifications.
The case addresses whether discrepancies between ITR/Form 26AS and ST-3 returns can justify a Service Tax demand. The Tribunal held that without independent verification, such demands are unsustainable and must be set aside.
The High Court quashed a service tax demand passed ex parte without granting adequate opportunity to the assessee. The matter was remanded for fresh consideration from the show cause notice stage.
The Tribunal held that demand based solely on Form 26AS and ITR data without corroboration is unsustainable. It set aside the entire tax demand along with penalties and interest.
The Tribunal examined a demand based on discrepancies between ITR data and service tax returns. It held that verification of tax payment under RCM by the recipient was necessary before confirming liability.
The case addressed whether a 247-day delay in filing an appeal could be condoned due to pandemic-related disruptions. The Court condoned the delay citing exceptional circumstances and directed adjudication on merits.
The tribunal held that issuing a show cause notice was invalid where tax liability was already declared in returns. The demand and penalties were set aside as proceedings lacked legal basis.
The tribunal held that Section 11B does not permit recovery of already sanctioned refunds. Recovery must follow separate legal provisions. The ruling clarifies limits of refund recovery powers.
The issue involved taxability of subsidies received from BCCI. The Tribunal held that such payments are grants-in-aid and not consideration for services. The takeaway is that grants for promotion of sports are not taxable.
The case examined whether despatch money received for faster cargo unloading qualifies as taxable port service. The Tribunal held it is a contractual incentive linked to freight terms, not consideration for a service, and hence not taxable.
