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Service Tax- Dilemma of Interest on late payment

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 th...

May 24, 2016 190756 Views 7 comments Print

Service Tax- Concept of Bundled Service

Service Tax : As the name suggests, ‘bundled services’ are the combination of two or more services. i.e. combination of provision of various...

February 13, 2016 19745 Views 2 comments Print

Negative List of Services under Service Tax

Service Tax : CA Surbhi Nahata Earlier with old scheme only some specified services were taxed, but now with the new scheme all the services exc...

February 10, 2016 65352 Views 11 comments Print


Latest News


Service Tax Department issuing illegal SCN for FY 2014-15

Service Tax : Chartered Accountants Association, Jalandhar has made a representation to FM regarding Misuse of Official Position by making rovin...

January 5, 2021 71280 Views 15 comments Print

Labour ministry may oppose the imposition of Service Tax on ESIC

Corporate Law : A service tax demand on the Employees’ State Insurance Corporation may bring the labour ministry and the finance ministry on col...

October 22, 2010 384 Views 0 comment Print


Latest Posts in service tax

Business Transfer Agreements having a non-compete clause cannot be classified as Declared Service for demanding Service Tax

February 19, 2024 216 Views 0 comment Print

Explore the CESTAT Bangalore ruling on business transfer agreements with non-compete clauses and the implications for Service Tax. Get insights into Naveen Chava Vs Commissioner of Central Tax case.

SC to hear Revenue’s review petitions on taxability of duty-free shops

August 24, 2023 1050 Views 0 comment Print

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.

Penalty not imposable in case of non-payment of service tax on bonafide doubt of taxability

June 26, 2023 675 Views 0 comment Print

CESTAT Chennai held that imposition of penalty unsustainable as non-payment of service tax on renting of immovable property service was on account of confusions and litigations.

Extended period not invocable in subsequent notice when prior notice already issued on same subject

June 20, 2023 1317 Views 0 comment Print

CESTAT Kolkata held that the extended period of limitation cannot be invoked in subsequent show cause notice, where the Department has earlier issued Show Cause Notice in respect of the same subject-matter.

No service tax payable on construction of flat which is for personal use of service recipient

May 6, 2023 924 Views 0 comment Print

CESTAT Chennai held that there is no Service Tax liability as and when the construction of flat is for the personal use of the service recipient.

Suppression of facts has to be “Wilful” for recovery of CENVAT Credit

August 11, 2021 7920 Views 0 comment Print

Emaar MGF Land Ltd. Vs Commissioner of Central Excise and CGST (CESTAT Delhi) M/s. Emaar MGF Land Ltd. (Appellant) has filed the current appeal for quashing Order-In-Original No. DLI-SVTAX-001-COM-054-16-17 dated March 31, 2017 (OIO) which confirmed recovery of Central Value Added Tax Credit “CENVAT Credit) along with interest and penalty under Section 73(1) of the […]

Service Tax Department issuing illegal SCN for FY 2014-15

January 5, 2021 71280 Views 15 comments Print

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 Service Tax Return and Income […]

Adjudication Order Considered as Vague if Show Cause Notice Traverses beyond its Scope

November 12, 2020 6672 Views 0 comment Print

The issue under consideration is whether the show cause notice indicate the exact amount of service demanded in the respective services under Service Tax? An adjudication order without a proposal and made in pursuant of a vague show cause notice cannot be sustained.

Charter hire of work over Rigs cannot be classified as ‘repair or maintenance service’ for Service Tax

November 9, 2020 1515 Views 0 comment Print

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 maintenance and repair of workover oil wells. […]

Service Tax Payable on Anti-Virus Software under I T Software services

November 8, 2020 1539 Views 0 comment Print

The issue under consideration is whether an ‘Anti Virus Software’ would fall within the ambit of the definition of ‘Information Technology Software’ as defined u/s 65 (53a) of the Finance Act, 1994?