Service Tax
Log in to FollowLatest Service Tax articles, notifications, circulars and case laws covering classification, valuation, exemptions, CENVAT credit, refunds, demands and penalties.
CBI arrests service tax superintendent in bribery case
Ambit of service tax to be widened – State FMs to meet to cover more services
Section 65(105)(zm) of the Finance Act, 1994 – Banking and Other Financial Services – Service tax on Commitment charges collected by Banks
Practical Aspects in Works Contract – A Service Tax Perspective (Part – 1)
Packing of export cargo not liable to Service Tax
Service tax on Construction Services- CBEC Clarification
Meaning of the expression ‘gross amount’ appearing in Rule 3(1) of the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007, as it stood prior to 07th day of July 2009 – regarding
No Service tax payable if benefit of service accrued to the foreign clients outside the Indian territory
Exemption from service tax on export not available if payment not received in convertible foreign exchange
GTA – Cestat Explains Conditions for Abatement of 75% from the gross freight value under Notification No. 32/2004-ST dated 03.12.2004
Budget 2012 may bring more services in tax net with introduction of negative list
Merely because appellant did not make debit of the CENVAT Credit and did not make proper entries in the ST-3 return, confirmation of service tax demand not justifiable
Fabrication does not amount to manufacture, service tax is not leviable
Notification 32/2004-ST does not require consignment-wise declaration on consignment notes or prescribe any format for filing the declaration
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.
