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...
Service Tax : As the name suggests, ‘bundled services’ are the combination of two or more services. i.e. combination of provision of various...
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...
Service Tax : Chartered Accountants Association, Jalandhar has made a representation to FM regarding Misuse of Official Position by making rovin...
Corporate Law : A service tax demand on the Employees’ State Insurance Corporation may bring the labour ministry and the finance ministry on col...
Service Tax : Madras High Court quashes order against Salcomp Manufacturing India Pvt. Ltd., granting opportunity to contest tax demand for asse...
Service Tax : Explore the CESTAT Bangalore ruling on business transfer agreements with non-compete clauses and the implications for Service Tax....
Service Tax : Supreme Court review in Commissioner of CGST v. Flemingo Travel Retail reevaluates VAT exemption on duty-free shops at airports, a...
Service Tax : CESTAT Chennai held that imposition of penalty unsustainable as non-payment of service tax on renting of immovable property servic...
Service Tax : CESTAT Kolkata held that the extended period of limitation cannot be invoked in subsequent show cause notice, where the Department...
Goods and Services Tax : Charter of Functions assigned to Directorate General of Goods and Service Tax on introduction of Goods and Services Tax. Research ...
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?
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?
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 and conjoint […]
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?
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?
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.
The issue under consideration is whether department cannot force upon the assessee to reverse credit under Rule 6(3)(i) merely for the reason that no intimation under Rule 6 of CCR?
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 it abundantly clear that it is the […]
The issue under consideration is application of declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR) communicated via email is justified in law?
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.
