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 : Understand the CESTAT Ahmedabad ruling in Vishal Tansukhbhai Gohel vs Commissioner of Central Excise & ST. No service tax on freig...
Service Tax : CESTAT Mumbai, in Tata AIG case, rules credit can't be denied for incorrect service description on invoices when correct service t...
Service Tax : CESTAT Ahmedabad ruling in Shakti Enterprise vs Commissioner of Central Excise & ST clarifies that CHA's reimbursable expenses are...
Service Tax : Dive into the legal battle over corporate guarantees' taxability as Business Auxiliary Service. Explore the CESTAT's decision, the...
Service Tax : Learn about a CESTAT ruling regarding service tax on advance membership fees collected by clubs. Analysis and implications include...
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 : In the case of S Muniramaiah Vs Assistant Commissioner of Central Tax, the Karnataka High Court ruled that income earned from the ...
Service Tax : Petitioner states that mega Exemption Notification No.25/2012 as amended by notification No.13/2013 provides for exemption in case...
Service Tax : Calcutta High Court held that coal cutting or mineral extraction and lifting them up to the pithead are essential integral process...
Service Tax : CESTAT Delhi held that SEZ unit is exempted from payment of service tax in terms of provisions of SEZ Act. Accordingly, condition ...
Service Tax : Orissa HC directs fresh assessment in Abhimanyu Mohanty Vs Assistant Commissioner, allowing petitioner to respond to SCN after set...
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...
CA LALIT MUNOYAT 1) Any government of the day requires enormous funds for the development, maintenance and growth of the economy of the country and the main source of collecting these funds is levy of taxes. The taxation policy of the government is framed, molded and implemented is such a way that it yields optimum […]
The original authority rejected the claim of refund of service tax paid on the export services claimed by the appellants, in terms of Notification No. 41/07-ST dated 06.10.07, on the ground that part of the claim was not substantiated with relevant documents and part of the claim has been filed after the period six months prescribed for claiming the refund in terms of the said Notification
After specific category is introduced as a taxable service in the statute from a specified date, the said activity cannot be a taxable entity or technical entry in any other services prior to that date.
Appellant engaged in providing service of manpower supply – appellant defaulted in payment of service tax amounting to Rs.22.30 lakhs even though the amount of service tax had been collected from the customers – amount of Rs.20.37 lakhs paid during investigation – demand confirmed along with penalty and interest – Commissioner(A) order to make a pre-deposit of Rs.7.5 lakhs is not unreasonable as it covers approximately 25% towards penalty and full amount of service tax without taking into account the interest liability – appellant directed to pay the pre-deposit within six weeks and report compliance to Commr(A) who will decide case on merits: CESTAT
Section 65(24b) of the Finance Act, 1994 – Cleaning Activity Service – Fumigation of export cargo in compliance of export obligation – Whether taxable under ‘cleaning services’ – Corrigendum to Circular No. 132/1/2011-ST, dated 12-1-2011 CORRIGENDUM [F.NO.354/69/2010-TRU], DATED 20-1-2011 In the Circular of the Government of India in the Ministry of Finance (Department of Revenue), […]
The instruction of the Board dated 31.10.07, sought to be relied upon by the department, is in the context of concluding proceedings on payment of service tax, interest and 25% of the amount as penalty on issue of show cause notice. In the present case, adjudication has been done by the original authority and penalties have been imposed under various sections including Section 78. Proviso to Section 78 clearly provides for payment of concessional penalty if the duty and interest determined by the authorities are paid within 30 days
Earlier, it was informed to the Hon’bel High Court was informed that the SLP filed in the earlier writ petition of Home Solution as well as the subsequent one was admitted and the Hon’ble Supreme Court has granted stay against the order passed
Tribunal has exercised the powers under Section 80 of the Act and therefore setting aside the penalty under Section 76 by the Commissioner (Appeals) cannot be held to be unreasonable. Further, the respondent has admittedly paid 25% of the penalty within one month from the date of the order of the original authority. Therefore, the waiver of penalty in excess of 25% of the Service Tax evaded under Section 78 is also justified and, therefore, order of the Commissioner (Appeals) calls for no interference.
. The respondent functions as loan processor between ICICI bank, Home Finance Co. Ltd. and the borrowers. The bank collects processing fee from the borrowers. Out of the amount so collected as processing fee, some portion is paid to the respondent as commission for their services. The department was of the view that the respondents rendered “Business Auxiliary Services” to the bank and, therefore, service tax was payable on the commission fee received by them from the bank. On being pointed out by the department, th
We find that review of an Order-in-Appeal involves application of mind and that the mind of the Committee of Commissioner was exercised so as to accept the impugned Order-in-appeal, and hence the question of once again reviewing the Order-in-Appeal does not arise. Further, the clarification is contrary to the decision of the apex Court in the case of Union of India Vs. Indian National Shipowners Association – 2010 (17) STR J57 (SC) = ( 2009-IST-07-SC-ST) , upholding the decision of the Hon’ble Bombay High Court w
