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...
CESTAT Delhi upheld service tax demand for Manan Infra Development Pvt Ltd. Key insights on ‘Construction of Complex’ service tax evasion and more.
CESTAT Hyderabad rules that no service tax is applicable on road repair, management, and maintenance services provided to NHAI from 2005-2009.
CESTAT Chennai held that Foreign Telecommunication Operator (FTO) is not the service receiver, but the visitors to India who use the service during their visit to India, are the service receiver and as per appellant’s own case the activity amounts to export of service and therefore, not exigible to Service Tax.
CESTAT Chennai held that extended period of limitation invoked as appellant suppressed provision of service falling under the category of ‘Erection, Commissioning and Installation’ service with intention to evade payment of tax.
CESTAT Delhi held that order passed without assigning any reasons is non-speaking order and, accordingly, the same is bad-in-law and is liable to be set aside.
CESTAT Chennai held that merely billing customers for booking of space does not make one a Freight Forwarder. Therefore, the appellant whose activity has failed to establish his credential as a Freight Forwarder is found to satisfy the classification of Business Support Service. Accordingly, demand sustained.
CESTAT Mumbai held that demand of service tax on reimbursement of expenditure by the ship owner goes beyond the mandate of Section 67 the Finance Act, 1994. Accordingly, demand of service tax confirmed u/r 5 doesn’t survive as rule 5 itself has been held to be ultra vires of section 67.
Supreme Court review in Commissioner of CGST v. Flemingo Travel Retail reevaluates VAT exemption on duty-free shops at airports, allowing the appeal for further consideration.
CESTAT Delhi held that definition of tour operator has been amended from time to time since it was brought into the service tax net. Accordingly, on account of confusion with regard to scope of tour operator service, demand of only normal time period sustained and demand of extended time period set aside.
Madhya Pradesh High Court the time period of 30 days stipulated in Section 128 is relaxable. Accordingly, review u/s 128 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS Scheme, 2019) allowable if reasons are assigned by the Revenue which do not fall foul of reasonableness clause under Article 14 of Constitution.
