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 Chennai held that construction and maintenance services for Police Academy and Tamil Nadu Police Housing Corporation were n...
Service Tax : CESTAT Chennai set aside service tax demands on construction of educational institutions, Government buildings and highway medians...
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 : 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 Rules would have applicability in the following instances. Person who deals in cross border services. Person who have operations with suppliers or customers in the state of Jammu and Kashmir. Service provider operating within India from multiple location , without having centralized registration , will find them useful in determining the precise taxable jurisdiction applicable to their operations. Determines weather services are wholly consumed in SEZ to avail the outright exemption.
On a perusal of the Hon’ble High Court’s judgement, I have found that the period of dispute involved in that case was prior to April 2006. The Hon’ble High Court, on a set of facts similar to the facts of the instant case, framed the following question of law
It is evident that all the services are essential in running the business of rendering the output service ‘Business Auxiliary Service’ which is exported. If that be so, all the services come within the purview of Rule 2(l) of CENVAT Credit Rules, 2004 which defines the input service.
There is no dispute that the respondent has paid an amount as Service Tax liability on the income received from the non-members, working backwards the Service Tax liability. I find that the adjudicating authority, as correctly pointed out by the ld. Counsel, has recorded a factual finding that the respondent has not charged Service Tax on any of the amount which has been charged by him to the non-members. Both the lower authorities have correctly held that the respondent is not liable to discharge the Service Tax liability on the non-members under the category of Club & Association Services.
Service tax is statutory liability. It is a tax which is required to be collected by the service provider from the person to whom service is provided, and thereafter to be deposited with government treasury within the prescribed time.
We are a practicing CA firm. We are operating from one rented premises, which belongs to Wife of one of the partner? The Partner’s wife recently raised the bill for rent of 9 months i.e. from 1st April 2012 to 31st December 2012 as one bill on 31.12.2012. No Payment towards the rent been made till 31st December 2012. Now the firm wants to take the credit of Service tax on Rent against its service tax liability for the quarter ending on 31.12.2012. Please suggest.
In cases where the service provider received any part of the consideration in non monetary form or by way of reimbursement , such item did not figure in the invoice raised, thereby depressing the real value of taxable service.
In the present case, lead and zinc concentrates were received by the assessee in its factory whereupon credit had been taken. The assessee had accounted for the shortage in the raw material found during stock taking by writing off these losses. The percentage of shortage found had been about 0.05% during the subject period. The explanation given by the assessee had been that the loss occurred due to dryage of the moisture content and some likely difference in weighment. The significant aspect of the matter is that it had not been the case of the revenue that any part of the duty paid inputs were diverted from the factory with intent to evade duty.
In respect of port service, THC charges, REPO/BL charges etc. whether service provider was authorised or not, if the service tax has been paid towards port service, while granting refund, the refund sanctioning authority cannot sit in judgment to say that the service received was not port service. Once the services are covered under the statutory definition of port service and service tax has been paid, refund is admissible.
CESTAT, MUMBAI BENCH B.E. Billimoria & Co. Ltd. Versus Commissioner of Service Tax, Mumbai Application No. ST/S/729 of 2012 Appeal No. ST/211 of 2012 June 5, 2012 ORDER Ashok Jindal, Judicial Member Appellant are in appeal against the impugned order confirming the service tax demand of Rs. 14,28,30,465/- along with interest and equivalent penalty […]
