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 Bangalore held that excavation, extraction, grading, and sorting of iron ore are mining-related activities taxable only und...
Service Tax : The Tribunal held that service tax cannot be demanded again when the service provider has already collected and deposited the tax....
Service Tax : CESTAT Bangalore held that screening and grading of iron ore are mining-related activities covered under the taxable category of M...
Service Tax : The dispute concerned denial of 67% abatement on construction and works contract services involving supply of materials. CESTAT he...
Service Tax : The Tribunal held that Cenvat credit is available only in relation to taxable services and not for trading activities. The case wa...
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...
I am directed to say that some doubts have been raised regarding application of service tax on the activity of Mutual FUnd Distribution as to whether
I am directed to say that some doubts have been raised regarding payment of service tax in cases where a lumpsum payment for a service to be provided in future over a certain period of time, is made in advance before the date on which the particular service came under the tax net, but the entire or part of such service is provided after the date on which it became taxable.
The representations have been received in this office with regard in the leviability of Service Tax under the category of Advertising Agency Services in respect of persons agencies engaged in canvassing for advertisements for which they get commission from the publishers. The persons involved do not provide any service like making, preparing, displaying and exhibiting and only undertake canvassing for the advertising.
21st August, 2003. Notification No. 20/2003 – Service Tax G.S.R. – 678 In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided to a customer by […]
21st August, 2003. Notification No. 19/2003 – Service Tax G.S.R. 677(E)-In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided to a customer in relation to […]
21st August, 2003. Notification No. 18/2003 – Service Tax G.S.R. 676. – In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided to a customer in […]
Commissioning or installation of plant, equipment or machinery by a commissioning or installation agency, is chargeable to service tax. A doubt has been raised as to whether the services like a plumber putting up a water tank, fitting pipes and tubing, an electrician putting up electric wire and fittings, installation of booster motors, air conditioners, water filters, hand-pumps, water heaters etc. will be chargeable to service tax
I am directed to refer Boards letter of even number dated 27th March 2003, on the above cite subject. In continuation of the referred letter, I am directed to say that the protection was available to Prasar Bharati Corporation ( Doordarshan and All Inia Radio) from payment of the Service Tax on the basis of interpretation of secton 22 of the Prasar Bharati ( Broadcasting Corporation of India) Act, 1990
10th July , 2003 Notification No. 15/2003 – Service Tax In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 ( 32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the […]
I am directed to say that a doubt has been raised regarding levy of service tax on storage of empty containers. The matter has been examined. It is clarified that the handling/storage and warehousing of empty containers would be covered within the scope of storage and warehousing services, as it is covered under the heading goods under section 65(87) of the Finance Act, 1994. The Service Tax would be levible on it
