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, holding the extended limitation period was not invocable as suppression with inte...
Service Tax : CESTAT Allahabad set aside interest demand, holding set top boxes qualified as inputs and full CENVAT credit was admissible on rec...
Service Tax : CESTAT Hyderabad allowed CENVAT credit on an imported dredger as input under Rule 2(k), set aside the credit demand and disposed o...
Service Tax : Calcutta HC quashed invocation of a performance bank guarantee for recovery under an earlier contract and directed refund of the g...
Service Tax : CESTAT Kolkata set aside Service Tax demand, interest and penalty, holding issues in favour of the appellant on exemption or lim...
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 CESTAT Kolkata held that the Revenue failed to establish suppression of facts or intent to evade Service Tax during a period of legal uncertainty over the taxability of renting immovable property. It consequently set aside the entire demand as time-barred.
CESTAT Chennai held that construction of police quarters for the Tamil Nadu Police Housing Corporation is excluded from service tax. It set aside the tax demands after following earlier Tribunal decisions on the same issue.
CESTAT Chennai held that construction of residential quarters for the Tamil Nadu Police is not liable to service tax as it falls within the exclusion category. The Tribunal set aside the demand, interest, and penalties by following settled precedents.
CESTAT Chennai held that construction of individual houses for Tsunami-affected people does not fall under ‘Construction of Complex Service. The service tax demand was therefore set aside.
The Gauhati High Court held that the extended limitation under Section 73 cannot be invoked without specific findings of fraud, suppression, or wilful intent. The Court set aside the service tax demand, interest, and penalty for lack of statutory compliance.
Package tours commencing, operating and concluding entirely within the State of Jammu & Kashmir during the period October 2005 to September 2010 were outside the scope of levy under Chapter V of the Finance Act, 1994. Accordingly, the service tax demand confirmed for the normal period was set aside.
The CESTAT Chennai held that construction of individual houses for tsunami-affected persons does not fall within the definition of a residential complex and is therefore not liable to service tax. The Tribunal set aside the demand after following its earlier decisions on similar rehabilitation projects.
Non-maintenance of minimum balance by customers did not generate taxable consideration and, therefore, no service tax/GST, interest or penalty could be levied. Revenue was also bound by its earlier acceptance of an identical adjudication order in favour of another bank.
CESTAT Kolkata held that CENVAT credit on tippers could not be denied merely because they were received before their inclusion as capital goods. Since the vehicles were registered and put to use after 22.06.2010, the credit was held admissible.
The Gauhati High Court held that a service tax demand based only on Form 26AS, without examining the nature of services or taxability, is unsustainable. The Court quashed the tax demand, interest, and penalties.
