Service Tax
Log in to FollowLatest Service Tax articles, notifications, circulars and case laws covering classification, valuation, exemptions, CENVAT credit, refunds, demands and penalties.
Service Tax Registration Form Amended to include Accounting Codes
Charge of service tax cannot exceed ‘gross amount charged’
Service Tax on Real Estate – A Practical Perspective (PART – B)
Service Tax on Renting of Immovable Property – Section 66E(A)
Service tax can be demanded only if residential complex comprises more than 12 residential units
Service in relation to IPL sponsorship not liable to service tax for period prior to 1-7-2010
Manpower Supply Service not include deputation of employees for onsite development of software
Services not in the course of business of manufacturing are not entitled to input credit
Service Tax Rules- Mostly used in practice
Commission paid to overseas agents for export sales is an input service
Penalty for delay in payment of service tax for no willful default can be waived
Toll collection on national highways by a concessionaire under assignment agreement not liable to service tax under BAS
Extended period of limitation not invokable in case of revenue neutral situation
Services provided by one unit of assessee to other unit not liable to service tax if Registration of Units based on same PAN
Service Tax remains relevant to legacy disputes and proceedings arising from the indirect tax regime that preceded GST. This TaxGuru category provides access to Service Tax articles, notifications, circulars, rules and judicial decisions covering classification of services, valuation, exemptions, CENVAT credit, refunds, tax demands, interest, penalties, limitation, reverse charge and other issues. Although Service Tax was largely subsumed into GST, disputes relating to earlier periods continue through adjudication and appellate proceedings. Businesses, service providers, Chartered Accountants, advocates and indirect tax professionals can use this section to research historical provisions and judicial precedents relevant to pending matters. TaxGuru continues to publish significant Tribunal, High Court and Supreme Court decisions concerning legacy Service Tax disputes.
