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 MoreEmaar MGF Land Ltd. Vs Commissioner of Central Excise and CGST (CESTAT Delhi) - 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 “CENV...
Read MoreR. Ramadas Vs Joint Commissioner of Central Excise (Madras High Court) - 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....
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 MoreK7 Computing Private Ltd. Vs Commissioner (Madaras High Court) - 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?...
Read MoreBhawna Malhotra Vs Union of India & Anr. (High Court Delhi) - The issue under consideration is whether any clerical or arithmetical error made by an applicant in SVLDRS-1 also falls within the ambit of Section 128 of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019?...
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....
Read MoreEmaar MGF Land Ltd. Vs Commissioner of Central Excise and CGST (CESTAT Delhi) -
R. Ramadas Vs Joint Commissioner of Central Excise (Madras High Court) -
Dewanchand Ramsaran Industries Pvt. Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata) -
K7 Computing Private Ltd. Vs Commissioner (Madaras High Court) -
Bhawna Malhotra Vs Union of India & Anr. (High Court Delhi) -
Prathamesh Dream Properties P. Ltd Vs Commissioner of CGST & Central Excise & others (Bombay High Court) -
Jyoti Plastic Works Pvt. Ltd. Vs Union of India and others (Bombay High Court) -
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) -