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 Bangalore held that excavation, extraction, grading, and sorting of iron ore are mining-related activities taxable only und...
Service Tax : The Tribunal held that service tax cannot be demanded again when the service provider has already collected and deposited the tax....
Service Tax : CESTAT Bangalore held that screening and grading of iron ore are mining-related activities covered under the taxable category of M...
Service Tax : The dispute concerned denial of 67% abatement on construction and works contract services involving supply of materials. CESTAT he...
Service Tax : The Tribunal held that Cenvat credit is available only in relation to taxable services and not for trading activities. The case wa...
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...
In the case of Principal Commissioner of Service Tax V/S Tops Security Ltd , it was held that an appellate authority cannot at the appellate stage give the option to an Assessee to pay the reduced penalty within a time that is beyond what is stipulated in the third proviso to Section 78 (1) of the Finance Act, 1994.
Export the goods and not the taxes is the common line that we hear, this statement is also valid in Finance Act, 1994 for export of service. However Rules framed under Finance Act, 1994 have defined the term Export of Service and if the conditions mentioned therein are satisfied only than the benefits are available.
Whether Cenvat Credit of the SBC is available? SBC is not integrated in the Cenvat Credit Chain. Therefore, credit of SBC cannot be availed. Further, SBC cannot be paid by utilizing credit of any other duty or tax.
Finance Act 2015 has drastically amended the penalty provisions under the Finance Act 1994 (Service Tax law) in order to ensure nondiscriminatory form of penalties. Earlier penalties u/s 76 (for short payment of S/Tax) and u/s 78(Suppression of facts) used to be at Rs 100/- per day or 1% per month whichever is higher. This lead to the number of litigation upon the calculation of penalty.
The announcement of the exemption to the levy of Education Cess and SHE Cess levied on Excise duty with effect from 01.03.2015 and that levied on service tax with effect from 01.06.2015 created new hopes in the minds of the assessees as regards ‘Ease of doing business’ with reduction in the compliance procedure for maintaining separate accounting records for Education Cess and SHE Cess
In a regime where cloud computing is gaining popularity and the servers providing the facility of data storage at remote location, it becomes pertinent to assess whether such activity constitute service or Goods for taxation purpose. Although service tax law has gone through drastic change by introduction of negative list concept w.e.f. 01/07/2012, litigation still continues on old system of service tax law.
According to Chapter VI of Finance Act 2015 it contains provisions for levy and collection of Swachh Bharat Cess. Government has notified levy of Swachh Bharat Cess at the rate of 0.5% of the value of taxable services. Swachh Bharat Cess is not leviable on services which are fully exempt from service tax or those covered under the negative list of services. Presently new service tax rate is 14% and rate of SBC is 0.5%. New rate of service tax plus SBC would be 14.5% on all value of taxable services.
In today’s scenario, all are discussing about Swachh Bharat Mission which was launched by Prime minister, Narendra Modi with the aim to improve the sanitation in rural and urbn areas so that the overll quality of life improves. Since its launch govt. has made substantial expenditure on the programme. With the objective to finance and Promote Swachh Bharat initiatives, the central Government has decided to impose an additional cess called the SWACHH BHARAT CESS (SBC).
Circular No.189/8/2015-Service Tax It has come to the notice of the Board that certain field formations have taken a view that all activities incidental to seed testing are leviable to service tax and only the activity in so far it relates to actual testing has been exempted in the Negative List.
This new levy of ‘Swachh Bharat Cess’ (SBC) has been revealed by the government by way of issuance of various service tax notifications, circular and FAQs and this new levy is to have effect from 15.11.2015. This article is an attempt to analyse the statutory provisions of this new levy, ‘SBC’.
