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 Payable on GTO Services but Deletes Interest Due to Timely Return Filing
Service Tax Not Payable on CHA Reimbursements: CESTAT Chennai
CESTAT Sets Aside Service Tax Demand as Exporter Was Not Recipient of Foreign Bank Services
Service Tax Demand Based Solely on ST-3 & ITR Mismatch Unsustainable: CESTAT Allahabad
Transfer of Development Rights Not Taxable as Service as It Involves Immovable Property: CESTAT
CESTAT Deletes Service Tax Demand Because Photo Printing Activity Was Held as Manufacture
No Service Tax on Student Placement Fees Without Employer-Client Relationship
CESTAT Mumbai Sets Aside CENVAT Credit Demand & Penalty After Voluntary Reversal During Audit
Liquidated Damages for Contract Breach Not Taxable as ‘Tolerance of Act’ Service
Visa Assistance to Individuals Is Outside Scope of Business Auxiliary Service for Service Tax
Residential Quarters for Employees Not Taxable as Commercial Construction: CESTAT Allahabad
R&D Cess Exemption Cannot Be Denied After Proper Payment & Documentation
Mysore Race Club liable to Service Tax on Horse Race Telecast Charges
Facts, Terms & Intention of Parties Determine Sale or Works Contract: CESTAT Chennai
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.
