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 Delhi held that transportation and distribution of newspapers by road constituted services covered under Section 66D(p) of ...
Service Tax : CESTAT Delhi sustained the service tax demand after finding that the royalty amounts were based on receipts acknowledged by the ap...
Service Tax : CESTAT Delhi held that overseas liaison offices functioning merely as communication channels cannot be treated as separate service...
Service Tax : The ruling clarifies that consignment notes carry legal significance under the Finance Act and Service Tax Rules for determining G...
Service Tax : The Tribunal observed that payment of licence fees for exclusive use of demarcated spaces amounted to renting of immovable propert...
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...
With the service tax rate being reversed from 12 to 10 per cent, a question which the service providers face is to determine the day on which the new service tax rate is effective. Even after 15 years of introduction of service tax in India, this very crucial legal issue is still unresolved. Controversies are […]
In the present case, the only ground on which it was proposed to deny Cenvat Credit on Service Tax is the non-installation of mobile phones in the appellant’s premises. Neither is there any ground in the notice nor any finding that the calls made from the mobile were not relatable to the business of the assessee. In this view of the matter, the judgment of the Hon’ble Gujarat High Court squarely covers the issue in favour of the appellant. Following the same, I set aside the impugned order and allow the appeal.
Circular No. 109/03/2009, dated 23-2-2009 -A query had been raised by the field formation as to whether the activity of screening of film supplied by a film distributor would fall under any of the taxable services and accordingly, whether the theatre owners are required to pay service tax on amount received by them from distributors. Divergent views have been expressed on this issue. One view is that the activity of screening of films supplied by a film distributor falls under the taxable service category of “renting of immovable property”; while an alternative view is that such activity falls under the category of ‘Business Support Service’.
Representations have been received by the Board pointing out divergent practices being followed by field formations with regard to levy of service tax on maintenance and repair of roads
New Delhi, Feb 24 (IANS) The Lok Sabha Tuesday approved 2-percent cuts in excise duty and service tax proposed by External Affairs Minister Pranab Mukherjee, who said resilience of the India economy which grew by an average of 9 percent annually in the last three years will help it overcome the current crisis.
The government on Tuesday said that the 4 per cent excise duty cut across-the-board will continue beyond March 31, 2009. Finance Minister Pranab Mukherjee also said that the excise duty on cement will be reduced to 8 per cent from 10 per cent, while service tax will be cut from 12 per cent to 10 […]
Notification No. 8/2009-ST In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts all the taxable services specified in sub-section 105 of section 65 of the Finance Act from so much of service tax leviable there on under section 66 of the Finance Act, as is in excess of the rate of ten per cent of the value of taxable services.
The Central Board of Excise and Customs has already amended its Service Tax Act to enable TRPs to prepare and furnish service tax returns on behalf of the tax payers. The training programme for TRPs will be started by the Central Board of Direct Taxes, CBDT said in a release. While the first batch of income tax and TDS training module for the TRPs will be conducted from March 4 to 9 and the second batch from March 13 to 18, training for TRPs on Service Tax will be completed by April 10, it said. After the training completed by April 10, TRPs can prepare and file Service Tax returns due on April 25 this year, it added.
Mr Rajinder Hinduja, Executive Director (Finance), Gokaldas Exporters, expressed concern over the delay in the refund of taxes linked to levies like service tax and others. Mr Hinduja also pleaded for a clear stand on the 100 per cent export oriented units, which enjoyed tax exemptions. However, with the concession expected to expire in 2009, the exporters would be pushed to dire straits, he said. Mr Ravi Vshwanath, CFO of Sun Microsystems said though the bigger software companies had, to an extent managed the impact of the stronger rupee through costreduction, but smaller units that were reeling under the problem.
The three services qualifying for service tax refund are courier services, goods transport agency services availed for transport of export goods from the ‘place of removal’ (mainly factory gate) to actual place of export i.e inland container depot (ICD)/airport/port and transportation services in containers by rail from the ‘place of removal’ to ICD/airport/port.
