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 set aside the service tax demand as time-barred, holding the Department failed to establish wilful intent to evade ...
Service Tax : Supreme Court reversed the programme producer service demand, restricted the first show cause notice to the normal limitation peri...
Service Tax : CESTAT Chennai set aside the service tax demand, holding common input service credit admissible under Rule 6(5) despite abatement ...
Service Tax : CESTAT Delhi allowed refund of reversed CENVAT credit, holding unjust enrichment was not attracted as the service tax burden was n...
Service Tax : CESTAT Chennai held that construction and maintenance services for Police Academy and Tamil Nadu Police Housing Corporation were n...
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...
Notification No. 23/2007-Service Tax In exercise of the powers conferred by clause (A) and clause (B) of section 135 of the Finance Act, 2007 (22 of 2007), the Central Government hereby appoints the 1st day of June, 2007, as the date on which the provisions of the said clauses of section 135 of the Finance Act, 2007 (22 of 2007) shall come into force.
Service tax is leviable on ‘asset management and all other forms of fund management’ under the category of ‘banking and other financial service’. In this context a question has arisen as to whether the service tax would be chargeable on the ‘entry and exit load’ amount charged by a mutual fund to the investor.
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Amends notification No.12/2005-Service Tax, dated the 19th April, 2005 New Delhi, the Date: 12th May, 2007 22 Vaisakha, 1929 (Saka) Notification No. 22/2007 – Service Tax G.S.R. (E). In exercise of the […]
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Amends notification No.11/2005-Service Tax, dated the 19th April, 2005 New Delhi, theDate: 12th May, 2007 22 Vaisakha, 1929 (Saka) Notification No. 21/2007 – Service Tax G.S.R. (E). In exercise of the […]
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Amends Service Tax Rules, 1994 New Delhi, the Date: 12th May, 2007 22 Vaisakha, 1929 (Saka) Notification No. 20/2007 – Service Tax G.S.R. (E). In exercise of the powers conferred by […]
[To be published in the Gazette of India, Part-II Section 3 sub-section (i) Extraordinary] Govt of India Ministry of Finance Department of Revenue Notification No. 19/2007-Service Tax CBEC constitutes committee of Commissioners of Central Excise under Section 86(1A) of the Finance Act 1994 for the purpose of sub section 2 A of the said section […]
[To be published in the Gazette of India, Part-II Section 3 sub-section (i) Extraordinary] Govt of India Ministry of Finance Department of Revenue Notification No.18 /2007-Service Tax CBEC constitutes committee of Chief Commissioners of Central Excise under Section 86(1A) of the Finance Act 1994 for the purpose of sub section 2 of the said section […]
[To be published in the Gazette of India, Part-II Section 3 sub-section (i) Extraordinary] Govt of India Ministry of Finance Department of Revenue Notification No. 17 /2007-Service Tax Appointment of Chief Commissioners of Customs to act as Chief Commissioners of Central Excise for the constitution of Committees under Section 86 (1A) of the Finance Act […]
It was decided to undertake review of circulars/clarifications/ instructions issued by the Central Board of Excise & Customs/Director General (Service Tax) from time to time since the introduction of Service Tax in 1994. Circulars/clarifications/instructions have been issued from time to time to explain the scope of statutory provisions, for removal of doubts, to prescribe special procedures and on matters of interpretations.
The definition of advance ruling referred to above, makes it abundantly clear that it is concerned with determining a question of law or fact in relation to a service which is proposed to be provided by an applicant. The applicant admits in its affidavit that it has been providing investment research services since June, 2005 to the holding company (though claimed to be provided on a trial run basis) and is being paid for such services as per the agreement of December, 2005.
