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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 : Chhattisgarh HC upheld CESTATs order restricting service tax demand to the normal period under Section 73(1), finding the dispute ...
Service Tax : CESTAT Delhi allowed the appeal and held that meeting fees paid to whole-time directors are not liable to service tax under the Re...
Service Tax : CESTAT Delhi upheld reversal of proportionate CENVAT credit on common input services used for taxable services and investment in s...
Service Tax : CESTAT Mumbai dismissed Revenue's service tax appeals as the disputed amounts in each appeal were below the ₹60 lakh monetary li...
Service Tax : CESTAT Mumbai restored refund of unutilized CENVAT credit, holding investment advisory services provided to an overseas entity qua...
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 appellants shall be eligible for the credit of rent-a-cab service provided, they are able to satisfy that the rent-a-cab service has been utilized for transport of employees/officials or business related visitors to their factory/office. These submissions have not been specifically made before the authorities below, as rightly pointed by the learned Superintendent (AR). Under these circumstances, I deem it appropriate to set aside the order of the Commissioner (Appeals) and remand the matter to the original authority for fresh consideration after granting opportunity to the assessee to produce additional evidence and granting them reasonable opportunity of hearing. All the issues are kept open.
Undisputedly the respondent deposited the amount at the investigation stage and the proceeding initiated against them were dropped by ld. Commissioner (Appeals) vide his order dated 9-2-2011. It is a case of refund of deposit of duty and not a refund of duty therefore the principle of unjust enrichment which is applicable to refund of duty is not applicable in this case.
Income from auction of abandoned cargo not taxable under Storage & Warehousing Services as its a sale – Even though the appellant is the custodian of the goods and not the owner, still transfer to title of the goods takes place during the auction and hence it is to be treated as a sale. The fact of sale is also evident from the sales tax having been paid by the successful bidder. Thus, when the transaction is one of sale and not a service, the question of payment of Service tax will never arise.
MD of the appellant company also performed the job of MD of M/s Brembo Brakes India Ltd. for which he was compensated. If at all, any advisory activity was undertaken by the said person, the demand for Service Tax can be made only on him and not on the appellant. Further, there is no evidence on record to show that the MD of the appellant firm rendered any consultancy/advisory services. He actually functioned as the MD of the other company also, therefore, the remuneration received by him through the appellant company does not come under the category of ‘Management Consultancy Services’ in terms of the Board’s Circular cited above.
we are of the considered opinion that the designs and drawings which were imported and assessed as ‘goods’, cannot be subjected to Service tax, hence, no Service tax is chargeable on that part of the contract relating to Contract No. CRMP/CON/SPM/03 dated 16-7-1998 attributing towards the value of designs and drawings.
It also appears that there is abuse of process of law by mere filing appeal and depriving Revenue to realise its dues availing benefit of interim order. This reason is enough to dismiss the appeals also. Accordingly, both the appeals are dismissed.
Vide section 97 of the Finance Act, 2012, such activity was granted retrospective exemption w.e.f. 16.06.2005 to 26.06.2009. Inasmuch as the period involved in the present matter is from 31.01.2006 up to 18.04.2006, we hold that the appellant is not liable to pay any service tax on the activities of repair and maintenance of roads.
With effect from July 1, 2012, Service is defined under Section 65B(44) of Chapter V of the Finance Act, 1994 (“the Finance Act”) means any activity carried out by a person for another person for a consideration is service, which includes a declared service. Further service tax is applicable unless said service falls under the […]
If there is any defect in appeal, in terms of the procedure prescribed by rule 4.03 of Chapter 4 of Judicial Manual, that defect may be intimated to the appellant for curing the same without compulsion since curable defects do not take away right to appeal. Therefore, such valuable right should not be casually denied on flimsy ground of technicalities without scrutiny according to procedure prescribed by Judicial Manual.
Highlighting the issue of arrest, Mr Bose said that government doesn’t intend to use such provisions indiscriminately. The effort is to ensure that those getting away by must pay their share of taxes and these provisions must be seen in that context.
