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 issue involved classification of services related to rake movement. The Tribunal held that deployment of staff falls under manpower supply, not cargo handling. The takeaway is that correct classification determines tax liability.
The Tribunal examined whether processing of tobacco leaves amounts to taxable service under BAS. It held that no new distinct product emerges from threshing and drying. The key takeaway is that activities not altering essential characteristics remain outside BAS.
The Tribunal examined whether land value can be included in taxable service value. It held that such value must be excluded and directed recomputation. The key takeaway is that sale of land cannot be taxed as service.
The Tribunal examined whether interest recovery under Section 75 is subject to limitation. It held that limitation applicable to principal tax demand also applies to interest. The key takeaway is that interest cannot be recovered beyond prescribed time limits.
The Tribunal examined whether payments for flats were received post-completion. It directed verification of ledger records to determine tax liability. The key takeaway is that timing of receipts is crucial in construction service taxation.
The Tribunal examined taxability of receipts from electricity distribution activities. It held that such services, including ancillary activities, are exempt. The key takeaway is that bundled services inherit exemption of the principal activity.
The issue involved excess credit utilisation beyond the 20% cap in certain months. The Tribunal held that the rule does not mandate monthly computation and must be assessed annually. The key takeaway is that compliance with overall yearly limits is sufficient under Rule 6.
The Tribunal examined statutory requirements of service, including consideration and parties involved. It held that absence of these elements makes the levy unsustainable. The decision clarifies the scope of taxable service.
The issue involved taxing services allegedly received from a foreign branch office. The Tribunal held that an entity cannot provide services to itself, making the demand unsustainable.
The dispute concerned agreements with buyers and instalment payments during construction. The Tribunal ruled that such transactions were self-service and not taxable before the 2010 amendment.
