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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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 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 ...

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

R. 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....

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Banks eligible to avail ITC on Insurances services availed for Rendering Output Services

South Indian Bank Vs C.C., C.E. & S.T-Calicut (CESTAT Bangalore) - The issue under consideration is whether the assessee banks are eligible for cenvat credit of service tax availed on insurance service received by the banks from the Deposit Insurance and Credit Guarantee Corporation?...

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

Dewanchand 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...

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

K7 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?...

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HC approves SVLDRS-1 despite Clerical Error considering it as unintentional

Bhawna 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?...

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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"

Service Tax Department issuing illegal SCN for FY 2014-15

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 More

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

R. 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 More

Banks eligible to avail ITC on Insurances services availed for Rendering Output Services

South Indian Bank Vs C.C., C.E. & S.T-Calicut (CESTAT Bangalore)

The issue under consideration is whether the assessee banks are eligible for cenvat credit of service tax availed on insurance service received by the banks from the Deposit Insurance and Credit Guarantee Corporation?...

Read More

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

Dewanchand 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 maintenance and repair of workover oil wells...

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

K7 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 More

HC approves SVLDRS-1 despite Clerical Error considering it as unintentional

Bhawna 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?...

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HC Remand Back Matter to Designated Committee to take Decision Regarding Refund under SVLDRS

Prathamesh 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 paid? High Court states that a careful a...

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Amount Determined by Adjudicating Authority in Original Order is Eligible for SVLDR Scheme

Jyoti Plastic Works Pvt. Ltd. Vs Union of India and others (Bombay High Court)

The issue under consideration is whether in SVLDR scheme we need to show the amount mentioned in the show cause-cum-demand notice or the amount determined by the adjudicating authority in the original order?...

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Certificate of CA or Bank sufficient to establish Linkage between FIRC & Export Invoice

Sentini 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?...

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No Service Tax on Bariatric Surgery as same is Life-Saving Procedure

Mohak 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 65 of the Finance Act, 1994....

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