Service Tax India: Read the latest service tax notification, challan, news & updates, circulars, act, rules, articles & forms on Taxguru.in. ST1 ST2 ST3 payment challan budget amendments, place of provision, point of taxation.
Service Tax : The Bombay High Court ruled that legal services provided by an advocate to a partnership firm of advocates are exempt under servic...
Service Tax : The Court held that booking speakers for an event does not amount to event management. Participation or facilitation alone cannot ...
Service Tax : Supreme Court reaffirms Service Tax applicability on export cargo handling services by Airports Authority of India under Airport S...
Service Tax : Under India’s earlier service tax regime, legal services initially enjoyed complete exemption from taxation. This position chang...
Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...
Service Tax : [Screening, Diagnosis & Management of Mucormycosis (black fungus)] Mucormycosis – if uncared for – may turn fatal ...
Service Tax : Chartered Accountants Association, Jalandhar has made a representation to FM regarding Misuse of Official Position by making rovin...
Service Tax : Officers of CGST Delhi North Commissionerate have arrested one Director of a Company for evasion of Service Tax. The Company had...
Service Tax : A suitable amnesty scheme must be thought of for all Central Laws and State Laws which have been merged in GST in one go to reduce...
Service Tax : Section 16 of CAG’s (DPC) Act, 1971 mandates CAG to audit receipts payable into consolidated fund of India and to satisfy that t...
Service Tax : The CESTAT Chennai held that where service tax was not separately recovered from recipients, the gross receipts must be treated as...
Service Tax : The High Court dismissed a writ petition challenging a service tax order due to an inordinate delay of nearly four years. The Cour...
Service Tax : The Mumbai CESTAT remanded a service tax dispute after finding that the appellant failed to include grounds of appeal in the presc...
Service Tax : CESTAT Delhi set aside the refund rejection order after finding that issues relating to double payment of service tax and CENVAT c...
Service Tax : CESTAT ruled that the Department failed to consider ST-3 returns and service tax already discharged by the assessee. The Tribunal ...
Service Tax : Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Shell India Markets Pvt. Ltd. vide Order No. 08/202...
Service Tax : Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s A.K. Construction Co. vide Order No. 07 /2023-...
Service Tax : Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s Hi-tech Equipment Services vide Order No. 06/2...
Service Tax : Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s Subhash Earthmovers vide Order No. 05/2023-Ser...
Service Tax : CBIC earlier noted that the practice of payment of Service tax by way of book adjustment adopted by the Department of Posts and th...
The CESTAT Chennai held that where service tax was not separately recovered from recipients, the gross receipts must be treated as inclusive of tax under Section 67(2) of the Finance Act, 1994. The matter was remanded for fresh quantification.
The High Court dismissed a writ petition challenging a service tax order due to an inordinate delay of nearly four years. The Court held that the petitioner could still pursue any statutory remedy available under the Finance Act, 1994.
The Mumbai CESTAT remanded a service tax dispute after finding that the appellant failed to include grounds of appeal in the prescribed ST-4 form. The Tribunal held that proper pleadings are essential for meaningful appellate adjudication.
CESTAT Delhi set aside the refund rejection order after finding that issues relating to double payment of service tax and CENVAT credit eligibility required proper examination. The matter was remanded for de novo adjudication with an opportunity to produce supporting evidence.
CESTAT ruled that the Department failed to consider ST-3 returns and service tax already discharged by the assessee. The Tribunal held that duplicate tax demands arising from erroneous calculations could not survive.
CESTAT Delhi held that un-invoiced allocations made by a foreign parent company were not taxable as no services were rendered and no consideration was paid. The Tribunal ruled that mere cost allocation entries in internal systems cannot attract service tax.
The Mumbai CESTAT set aside a service tax demand after finding that the Show Cause Notice failed to identify the relevant sub-clause under Business Auxiliary Services. The Tribunal held that such vagueness violated principles of natural justice and invalidated the entire proceeding.
Tribunal ruled that payments made for transfer of technology, technical documents, and manufacturing assistance under an inter-governmental agreement did not amount to Scientific and Technical Consultancy Service. It held that the arrangement related to technology transfer for aircraft production and not taxable consultancy.
CESTAT Chennai held that mere trading in air tickets did not amount to taxable “Tour Operator” service. The Tribunal ruled that retaining discounts on ticket sales was outside the scope of service tax.
The Karnataka High Court set aside a service tax order after observing that the authority failed to properly examine exemption claims under Notification No.25/2012-ST. The matter was remanded for fresh consideration from the stage of reply to the show cause notice.
