Custom Duty : The Union Budget 2025 introduces changes in Customs duties, excise, and tax rates, focusing on tariff rationalization, support for...
Goods and Services Tax : Directorate of Legal Affairs, Central Board of Indirect Taxes and Customs is entrusted with defending all indirect taxes matters (...
Income Tax : Virtual digital assets (VDA) refers to any digital representation of value that can be digitally traded, transferred, or used for ...
Company Law : The formation and regulation of Producer Company is governed under the provisions of Sections 581A to 581ZL of Companies Act, 1956...
Income Tax : CBDT has vide notification No. 21/2017 released ITR forms for Assessment Year 2017-18 / Financial Year 2016-17. The number of ITR ...
Excise Duty : However, the whole process of DPC is getting delayed due to deficiency of ACR folders of officers. In this regard, attention is dr...
Service Tax : Finance Minister has clarified that Rice is not an agricultural produce, Central Warehousing Corporation (CWC) has clarified to it...
Service Tax : Existing registrants: Those assessees, who had registered with the department after 01.07.2012 under the 'Other than in the Negati...
Service Tax : Require Document for Audit 1. Annexure I Questionnaire. 2. Annexure II List of addtional documents. 3. Annexure III FDSS. 4. Annex...
Service Tax : Upto 30.06.2012, the charging Section for the purpose of Service tax is Section 66 of the Finance Act, 1994 according to which se...
Income Tax : Office Order No. 125/2024: Immediate transfers and postings of Principal Commissioners and Commissioners in Customs and Indirect T...
Custom Duty : Read Notification No. 02/2023 from CESTAT, New Delhi, introducing virtual hearings. Learn about the procedure, technical requireme...
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...
1. Henceforth appeals and stay applications are to be listed in the cause list chronologically age-wise. 2. Assistant Registrars of the concern Benches will ensure that at least 20 stay applications and 15 regular matters are listed in cause list chronologically.
The Hon’ble Vice President, CESTAT has ordered as under:- 1. Hence forth appeals and stay applications are to be listed in the cause list chronologically age-wise. 2. Assistant Registrars of the concern Benches will ensure that at least 20 stay applications and 15 regular matters are listed in cause list chronologically.
In exercise of the powers conferred by sub-section(1) read with sub-section (2) of Section 94 of the Finance Act, 1994( 32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994,
Circular No. 165/16/2012 -ST Service specific Accounting Codes restored; 120 services labeled with codes unlike to one code for negative list. – Negative List based comprehensive approach to taxation of services came into effect from the first day of July, 2012. Accounting code for the purpose of payment of service tax under the Negative List approach [All Taxable Services – 00441089] was prescribed vide Circular 161/12/2012, dated 6th July, 2012.
Computerisation programme for improving management of information about cases handled by CESTAT and also communication between CESTAT and litigants before CESTAT PUBLIC NOTICE F. No. 1(1)/CESTAT/Comp/SOFT/2012, dated 16-11-2012 CESTAT, New Delhi Bench is presently implementing a computerization programme to improve the management of information about cases handled and also to improve the means of communication […]
It is to bring to the notice of all trade associations and stake holders that concerns have been expressed in various forums regarding the leviability of Service Tax on the remittance of foreign currency in India from overseas.
Modified version of the Service Tax Return (ST3) for the quarter April to June 2012 is now available for uploading to ACES .It is available in ‘DOWNLOADS’ section in offline version only and not online version. In view of the implementation of the Negative List concept in Service Tax with effect from 1st July, 2012
In exercise of the powers conferred by sub-rule(4) of rule 7 of the Service Tax Rules, 1994, the Central Board of Excise & Customs hereby extends the date of submission of the return for the period 1st April 2012 to 30th June 2012, from 25th October, 2012 to 25th November,2012.
In terms of sub-rules (1) and (2) of Rule 7 of the Service Tax Rules, 1994, the half yearly return for the period 1st April to 30th September 2012, is to be filed by 25th October, 2012. In the current financial year , an assessee would have had to give data with respect to specific services and the corresponding legal provisions for the period 1-4-2012 to 30-6-2012.
Issue (a) : Whether service tax of 4.944% (60% abatement) will apply to related charges such as reconfirmation fee, upgrade fee, date change, additional collection, etc., levied by airlines to passengers?