Service Tax
Log in to FollowLatest Service Tax articles, notifications, circulars and case laws covering classification, valuation, exemptions, CENVAT credit, refunds, demands and penalties.
CESTAT Chennai Rules in Favor of Sugar Mill – Manpower Supply Allegations Rejected
Deposits During Investigation Not Subject to Unjust Enrichment Principles
CESTAT Chennai Quashes BSNL’s Service Tax Demand for Telecom Services
CESTAT Upheld service tax demand deletion Due to Limitation
Service tax paid on services received from overseas service providers in foreign countries duly refundable
No service tax is to be levied on renting immovable property when sharing profits
Service Tax on payments for CAMPA & NPV Clearances by Forest Department
Tax discharged by service recipient cannot again be demanded from service provider
Refund granted to DICGC as premium paid by bank considered as inclusive of tax
Excess Baggage Charges Taxable as Air passenger transport: CESTAT Delhi
Modular Employment Scheme: Outside Ambit of Service Tax
Service tax not leviable on income earned via buying and selling space on ships
Cenvat Credit availed based on duty paying documents cannot be denied
Section 66D(P)(i)(A) of Finance Act exempts service of goods transportation by person other than GTA
Service Tax remains relevant to legacy disputes and proceedings arising from the indirect tax regime that preceded GST. This TaxGuru category provides access to Service Tax articles, notifications, circulars, rules and judicial decisions covering classification of services, valuation, exemptions, CENVAT credit, refunds, tax demands, interest, penalties, limitation, reverse charge and other issues. Although Service Tax was largely subsumed into GST, disputes relating to earlier periods continue through adjudication and appellate proceedings. Businesses, service providers, Chartered Accountants, advocates and indirect tax professionals can use this section to research historical provisions and judicial precedents relevant to pending matters. TaxGuru continues to publish significant Tribunal, High Court and Supreme Court decisions concerning legacy Service Tax disputes.
