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...
The Tribunal ruled that coal extraction and processing constitute manufacture, not mining services, making service tax demand unsustainable and reinforcing mutual exclusivity of tax levies.
The Tribunal held that including income from scrap sale, already subject to excise duty, in service tax valuation would lead to double taxation. It ruled that such addition is not permissible and set aside the demand.
The Tribunal held that works contract and manpower services were integrally linked to electricity transmission. It ruled such services are covered under the negative list exemption.
The Tribunal set aside the demand as time-barred and unsupported by evidence beyond third-party income tax data. It held that absence of fraud or suppression invalidated extended limitation.
Manoj Kumar Gupta Vs Commissioner (CESTAT Allahabad) The appeal before the Tribunal arose from an Order-in-Appeal upholding a demand of ₹1,95,356 towards Service Tax for the financial year 2015–16, along with interest and penalties under Sections 77 and 78 of the Finance Act, 1994. The appellant was registered for providing “Business Auxiliary Services.” Based on […]
The Tribunal confirmed service tax liability after finding that exemption conditions were not satisfied. It held that the burden of proof lies on the assessee to establish eligibility. The ruling emphasizes strict interpretation of exemption notifications.
The Court refused to entertain the writ as a statutory appeal remedy existed under the Finance Act. It allowed the petitioner to approach CESTAT with delay condonation.
The Tribunal held that service tax applies only where a goods transport agency issues a consignment note. It ruled that transport by individual truck operators does not attract tax under GTA provisions.
The issue involved taxability of management and incentive fees earned by an asset reconstruction company. The tribunal set aside the demand due to incorrect classification and invalid invocation of extended limitation.
The SC reinstated the original stay on CERA audit, holding that the High Court had no sufficient reason to alter long-standing interim relief. It directed expeditious disposal of the writ petitions while continuing protection.
