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Service Tax - Government has reduced the interest rate on late payment of service tax drastically from 18%/24%/30% w.e.f. 14.05.2016. In case the value of taxable services of assessee is less than Rs. 60 Lacs in previous year/years, then the rate of interest is further reduced by 3% and effective rate of interest will be 21% and 12% respectively....
Read MoreService Tax - As the name suggests, ‘bundled services’ are the combination of two or more services. i.e. combination of provision of various services wherein provision of one service is combined with an element of provision of any other service or services....
Read MoreService Tax - CA Surbhi Nahata Earlier with old scheme only some specified services were taxed, but now with the new scheme all the services except negative list of services are taxed. Negative list of services is altogether a new concept put forward in Budget 2012 wherein the services covered in this list is out of the ambit […]...
Read MoreService Tax - Chartered Accountants Association, Jalandhar has made a representation to FM regarding Misuse of Official Position by making roving enquiries & issuing illegal Show Cause Notices by Central Excise (Service Tax) Department. Central GST Department has been issuing Show Cause Notices (SCNs) for FY 14-15 for difference in Receipts as per ...
Read MoreService Tax - A service tax demand on the Employees’ State Insurance Corporation may bring the labour ministry and the finance ministry on collision course, less than a year after they locked horns over a similar demand on provident fund payments. The revenue depa...
Read MoreGolcha Properties Pvt. Ltd. (Golcha Cinema) Vs Principal Commissioner of Service Tax (CESTAT Delhi) - Golcha Properties Pvt. Ltd. (Golcha Cinema) Vs Principal Commissioner of Service Tax (CESTAT Delhi) The agreement with M/s. A.A. Films that was enclosed as the seventh relied upon document has only to be examined. A perusal of the agreement between the Appellant and the Distributor would also make i...
Read MoreDewanchand Ramsaran Industries Pvt. Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata) - Dewanchand Ramsaran Industries Pvt. Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata) We find that the learned Commissioner, in page No. 7 & 8 of the impugned order, after having noted that aforesaid scope of work, has hurriedly concluded that the work is nothing but main...
Read MoreSentini Technologies Pvt Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Hyderabad) - The issue under consideration is whether the export proceeds realised even before the invoices were issued are against exported services since FIRCs are also not show the invoice numbers?...
Read MoreMohak Hi Tech Speciality Hospital Vs Commissioner Of Central Excise, Customs and Service Tax (CESTAT Delhi) - The issue under consideration is whether service tax can be imposed on bariatric surgery even if it is a life-saving procedure? Bariatric Surgery cannot be considered as a Cosmetic or Plastic Surgery, and hence the same is not a taxable service within the meaning of clause (105) (zzzzk) of Section 6...
Read MorePrathamesh Dream Properties P. Ltd Vs Commissioner of CGST & Central Excise & others (Bombay High Court) - Prathamesh Dream Properties P. Ltd Vs Commissioner of CGST & Central Excise & others (Bombay High Court) The issue under consideration is whether petitioner should have the benefit of relief as a declarant under the ‘pending litigation category’ and thus entitled to refund of the amount ...
Read MoreOffice Order No. 09/Ad.IV/2017 - (02/08/2017) - Charter of Functions assigned to Directorate General of Goods and Service Tax on introduction of Goods and Services Tax. Research and analysis of (a) Subjects relevant to GST; (b) Best practices in global environment; (c) Database and issues relating to collection of CGST, IGST and SGST....
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Golcha Properties Pvt. Ltd. (Golcha Cinema) Vs Principal Commissioner of Service Tax (CESTAT Delhi) -
Dewanchand Ramsaran Industries Pvt. Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata) -
Sentini Technologies Pvt Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Hyderabad) -
Mohak Hi Tech Speciality Hospital Vs Commissioner Of Central Excise, Customs and Service Tax (CESTAT Delhi) -
Prathamesh Dream Properties P. Ltd Vs Commissioner of CGST & Central Excise & others (Bombay High Court) -
Vinay Kumar Proprietor of M/s. Regal Theatre Vs Principal Commissioner of Service Tax (CESTAT Delhi) -
Thought Blurb Vs Union of India and ors. (Bombay High Court) -
Jyoti Plastic Works Pvt. Ltd. Vs Union of India and others (Bombay High Court) -
Rockey Marketing (Chennai) Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Chennai) -
