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 : CESTAT Kolkata held storage of food grains is excluded from taxable storage services and GTA liability rests on the freight-paying...
Service Tax : Sanitation Services to Government Hospitals Exempt Under Notification No. 25/2012-ST: CESTAT Hyderabad...
Service Tax : CESTAT Hyderabad held that reversal of Cenvat credit satisfies Notification No. 12/2003-ST conditions and remand directions cannot...
Service Tax : CESTAT Delhi held that ancillary electricity distribution services and liquidated damages are not liable to service tax, while sus...
Service Tax : CESTAT Hyderabad set aside a reverse charge Service Tax demand, holding that accounting differences alone cannot establish taxabil...
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...
CESTAT Kolkata held storage of food grains is excluded from taxable storage services and GTA liability rests on the freight-paying consignor or consignee.
Sanitation Services to Government Hospitals Exempt Under Notification No. 25/2012-ST: CESTAT Hyderabad
CESTAT Hyderabad held that reversal of Cenvat credit satisfies Notification No. 12/2003-ST conditions and remand directions cannot be exceeded.
CESTAT Delhi held that ancillary electricity distribution services and liquidated damages are not liable to service tax, while sustaining tax on lease rent and works contract services.
CESTAT Hyderabad set aside a reverse charge Service Tax demand, holding that accounting differences alone cannot establish taxability or justify extended limitation.
CESTAT held refund interest is payable under Section 35FF where the amount was treated as pre-deposit for appeal and accepted as such by revenue authorities.
CESTAT Delhi held SEZ Act Section 26 overrides service tax notification conditions, allowing refund on services used for authorised SEZ operations.
CESTAT Mumbai allowed an SEZ service tax refund, holding Section 26 of the SEZ Act prevails and authorised operations cannot be denied on procedural grounds.
CESTAT Ahmedabad held that non-submission of Forms A-1 and A-2 is only a procedural lapse. It allowed the exemption as the services were admittedly provided to an SEZ unit.
CESTAT Delhi held that the SEZ Act grants a statutory exemption overriding conditions in service tax notifications. It allowed the refund claims but denied interest on delayed refunds.
