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 ...
YCH Logistics (India) Pvt. Ltd Vs C.C.E & C.S.T (CESTAT Bangalore) The services imported by the assessee are taxable services and are chargeable to Service Tax but they had not paid the Service Tax applicable on the same. The assessee were liable to pay the Service Tax on import of such services as a recipient […]
Delhi High Court after hearing detailed arguments dismissed the Writ Petition filed by the Petitioner and has held that Section 174(2)(e) of the CGST Act, 2017 specifically empowers the authorities to institute any investigation, inquiry, verification, assessment proceedings, adjudication, etc. under Rule 5A of the Service Tax Rules.
Commissioner of Service Tax Vs Sobha Developers Ltd (Karnataka High Court) The issue under consideration is whether the principle of mutuality is applicable to services provided by the club to its members and does not amount to rendition of service from one person to another and would not be considered as taxable service for the […]
Whether department is correct in charging service tax on various services provided to film distributors by assessee without charging any consideration.
Deposit Insurance Contract is also a general insurance contract as defined in law and merely because they are statutorily prescribed, they do not cease to be contract of insurance. The insurer is the Corporation, the insured are the banks and the beneficiary is the depositor(s)
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?
M/s. Gitanjali Vacationville Private Limited & anr. Vs The Union of India & anr. (Calcutta High Court) Audit under Service Tax can continue post GST Section 174 is the repeal and saving provisions. Sub-Section 1 of Section 174 repeals the provisions of the various statutes as mentioned therein. Sub-Section (2) of Section 174 stipulates that, notwithstanding […]
Commissioner (A) has not respected the order of this Tribunal required to be penalized. Therefore, the ld. Commissioner (A) is directed to take care in future to avoid any penal action from this Tribunal.
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.
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.
