Service Tax
Log in to FollowService 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 by branch office in USA to AE situated outside India is not covered under Finance Act, 1994
Services relating to construction of roads etc. to Government authorities is exemption vide notification 25/2012-ST
Extended period not invocable in absence of suppression of facts with an intent to evade payment of service tax
Invocation of extended period not justified as there was no wilful suppression of facts
Service tax not payable as mere use of word commission doesn’t mean seller has paid commission
Bonafide Belief Shields Appellant from Extended Period invocation for Service Tax Liability
Demand of service tax unsustainable as Konkan & Indian Railways are not separate entities
Service tax not payable on construction service to Municipal Corporation under Jawaharlal Nehru National Urban Renewal Mission
Transportation of mineral taxable under ‘GTA service’ and not ‘mining service’
Non-filing of ST-3 returns for long period confirms intent to evade tax hence extended period invocable
Transaction of purchase/ sale of liquor by Corporation not covered under ‘Business Auxiliary Services’
Maintenance and security of documents is covered under ‘Maintenance, Management or Repair’ service
No condition under CCR Rule 5 of mandatory Registration for Refund of Accumulated Credit
Discretion in Handling PPF Funds essential to fall under ‘Funds Management’ Service
Latest Service Tax News India
Service tax in India is the tax which is collected by the government from service providers for providing services. The person liable to pay service tax could be a service provider or the recipient of service or any person responsible for providing services. Generally, the service tax is required to be paid on all the services except for those provided in the negative list. All the service providers together with the union and state government providers and private sector service providers too are liable for paying service tax. Services Tax Act and Service Tax Rules together with the Finance Act, 2016 has provided an increase in service tax from 12.36% to 14%. This revised service tax rate would comprise of Education Cess and Secondary and Higher Education Cess.
At Taxguru, we provide all the latest service tax notifications and service tax circulars. We bring you all the recent developments and updates to the Service Tax Act and the Service Tax Rules. From a change in the service tax rates to any change in the format service tax challan or any other service tax notification, we provide a comprehensive and detailed approach to service tax in India. You can view and download all the service tax circulars free of cost. We keep on updating our portal regularly so that we keep you posted on all the recent service tax notifications and updates.
With our group of service tax experts, we provide a cohesive and complete analysis of the service tax related matters. We post regular blogs and articles on all the trending service tax related issues. At Taxguru, we try to solve all your service tax related queries. Ensure to bookmark us to keep a track of all the service tax updates.
