service tax

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 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....

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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 services wherein provision of one service is combined with an element of provision of any other service or services....

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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 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 […]...

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Labour ministry may oppose the imposition of Service Tax on ESIC

Service 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...

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CESTAT allows ITC which was disallowed under wrong impression

Entertainment world Developers Private Ltd. Vs Commissioner, Customs, Central Excise and Service Tax (CESTAT Delhi) - The issue under consideration is whether the disallowance of input tax credit against service is justified in law? The said demand is also not tenable as the said demand was prima facie raised under the impression that the appellant is not entitled to cenvat credit....

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No ST under RCM on deployment of Employees of Parent Company & Payment of Salaries to them

Komatsu India Pvt. Ltd. Vs. Commissioner of Service Tax (CESTAT Chennai) - The issue under consideration is whether the service tax under RCM will be levied on deputed employees working under control, direction and supervision of overseas companies?...

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CENVAT credit admissible for construction/setting up of landfill

Maharashtra Enviro Power Ltd. Vs. Commissioner of Central Excise (CESTAT Mumbai) - The issue under consideration is whether denial of CENVAT credit availed by the appellant for construction/setting up of landfill is justified in law?...

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HC set aside Order passed on the basis of a report which was not provided to Appellant

T.V. Sundaram Iyengar & Sons Pvt Ltd Vs. Commissioner of CGST & Central Excis (Madras High Court) - whether non furnishing of scrutiny report to the assessee and then passing an adverse order based on the said scrutiny report is justified in law?...

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CESTAT Allowed Refund alongwith Interest against Service Tax Paid for Services Received in SEZ

Cummins Technologies India Pvt. Ltd. Vs. Commissioner (CESTAT Delhi) - The issue under consideration is regarding rejection of refund claimed by the appellant being service tax paid for the services received in the SEZ....

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Charter of Functions of Directorate General of GST

Office 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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Recent Posts in "service tax"

CESTAT allows ITC which was disallowed under wrong impression

Entertainment world Developers Private Ltd. Vs Commissioner, Customs, Central Excise and Service Tax (CESTAT Delhi)

The issue under consideration is whether the disallowance of input tax credit against service is justified in law? The said demand is also not tenable as the said demand was prima facie raised under the impression that the appellant is not entitled to cenvat credit....

Read More

No ST under RCM on deployment of Employees of Parent Company & Payment of Salaries to them

Komatsu India Pvt. Ltd. Vs. Commissioner of Service Tax (CESTAT Chennai)

The issue under consideration is whether the service tax under RCM will be levied on deputed employees working under control, direction and supervision of overseas companies?...

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CENVAT credit admissible for construction/setting up of landfill

Maharashtra Enviro Power Ltd. Vs. Commissioner of Central Excise (CESTAT Mumbai)

The issue under consideration is whether denial of CENVAT credit availed by the appellant for construction/setting up of landfill is justified in law?...

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HC set aside Order passed on the basis of a report which was not provided to Appellant

T.V. Sundaram Iyengar & Sons Pvt Ltd Vs. Commissioner of CGST & Central Excis (Madras High Court)

whether non furnishing of scrutiny report to the assessee and then passing an adverse order based on the said scrutiny report is justified in law?...

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CESTAT Allowed Refund alongwith Interest against Service Tax Paid for Services Received in SEZ

Cummins Technologies India Pvt. Ltd. Vs. Commissioner (CESTAT Delhi)

The issue under consideration is regarding rejection of refund claimed by the appellant being service tax paid for the services received in the SEZ....

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Service Tax Refund rejection based on Principles of Unjust Enrichment justified

The Madras Club Vs. Commissioner of G.S.T. & Central Excise (CESTAT Chennai)

The issue under consideration is regarding rejection of claim for refund of the service tax under Section 11B....

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Consider Revised Amount as Quantified Amount to Test Eligibility for SVLDR Scheme: HC

HI-Lite Projects Private Limited Vs. Joint Commissioner (Kerala High Court)

The issue under consideration is whether revised amount can be taken as the quantified amount to test the eligibility for Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR)?...

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Service Tax Levied on Charges Collected for Supply of Pipes & Measuring Equipment

Commissioner of Service Tax Vs Adani Gas Ltd. (Supreme Court of India)

The issue under consideration is whether service tax will be levied on the charges collected by the Adani Gas Ltd for supply of pipes and measuring equipment to its customers u/s 65(105)(zzzzj) of the Finance Act, 1994?...

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Person Eligible for SVLDRS, 2019 even if Amount quantified on or before 30.06.2019 gets Modified Subsequently

Seventh Plane Network Private ltd. Vs. Union of India & ORS. (Delhi High Court)

Seventh Plane Network Private ltd. Vs. Union of India & ORS. ( Delhi High Court) The issue under consideration is whether the petitioner was eligible to apply under the SVLDRS, 2019 even if the amount of duty involved in the audit had not been quantified before 30th June, 2019? High Court states that, the audit […]...

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No ST under RCM levied on Indian bank acting as a mediator between Exporter & Foreign Banker

State Bank of Bikaner & Jaipur Vs Commissioner of Central Excise & Service Tax (CESTAT Delhi)

whether service tax can be levied on reverse charge mechanism basis on an Indian bank acting as a mediator between an Indian exporter and the foreign banker representing foreign importer?...

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