TaxCorp Service Tax

Service Tax Highlights

09-09-2022 (2022) TaxCorp(ST) 38140 (CESTAT-NEW DELHI)

It is on record that the appellant, having provided certain services that are clearly recognizable as ‘security agency services’, has discharged tax liability on the consideration received from the sub-contractor…

24-08-2022 (2022) TaxCorp(ST) 38139 (CESTAT-NEW DELHI)

From admitted facts, it becomes clear that the appellants have availed the input services at their captive mines. Though the captive mines have separate registration but at the same PAN No. as that of…

09-09-2022 (2022) TaxCorp(ST) 38138 (CESTAT-MUMBAI)

Appellant, having provided certain services that are clearly recognizable as 'security agency services', has discharged tax liability on consideration received from sub-contractor next, and above, in …

29-09-2022 (2022) TaxCorp(ST) 38137 (CESTAT-AHMEDABAD)

The notification No.9/2009-S.T. grants the refund on service tax paid on input services used by the exporters. It is seen that the said provision prescribes the time limit of six months “or such extended…

22-09-2022 (2022) TaxCorp(ST) 38136 (CESTAT-CHENNAI)

It is not possible to sustain the view taken by the Commissioner that since BHEL did not complete the task within the time schedule, the appellant agreed to tolerate the same for a consideration in the…

22-09-2022 (2022) TaxCorp(ST) 38135 (CESTAT-AHMEDABAD)

From the clause related to sponsorship service before and after the amendment makes it clear that prior to 01.07.2010, the receipt of sponsorship in relation to the sports event was not taxable, however…

29-09-2022 (2022) TaxCorp(ST) 38134 (CESTAT-MUMBAI)

It is evident from the facts of the case that the appellant are merely providing the taxable services simplicitor without any element of transfer of the material along with the service. The contracts …

16-09-2022 (2022) TaxCorp(ST) 38133 (CESTAT-MUMBAI)

The right of a disputant to carry decisions of the Tribunal to the next level in the appellate hierarchy embodied in the tax statute is not to be detracted from but the mere filing of an appeal does not…

15-09-2022 (2022) TaxCorp(ST) 38132 (CESTAT-AHMEDABAD)

The appellant and JK Environ-tech LTD (JKETL) have merged w.e.f 01.04.2013 is not in dispute. It is also not in dispute the services were received by the JK Environ-tech LTD (JKETL) for the period 01.04.2013…

30-09-2022 (2022) TaxCorp(ST) 38131 (CESTAT-NEW DELHI)

The change in the statutory provision has added elements to the activity that makes for being ‘tour operator’ and, in both the unamended and amended version, entirety of performance in India is the criterion…

07-09-2022 (2022) TaxCorp(ST) 38130 (CESTAT-KOLKATA)

The assessee is in appeal against impugned order, whereby Commissioner (A) has allowed the Department’s appeal by disallowing Rs. 70,980/-, which was sanctioned by Adjudicating authority. Said issue is…

15-09-2022 (2022) TaxCorp(ST) 38129 (CESTAT-AHMEDABAD)

Appeal has been filed by M/s. JK PAPER LTD against denial of Cenvat Credit availed by them on GTA Service. Appellant and JK Environ-tech LTD (JKETL) have merged w.e.f 01.04.2013 is not in dispute. The…

16-09-2022 (2022) TaxCorp(ST) 38128 (CESTAT-MUMBAI)

Dispute is about applicability of 'management of investment under unit linked insurance policy', impugned 'taxable service', to 'surrender charge', 'foreclosure charge' and 'reinstatement charge' recovered…

27-09-2022 (2022) TaxCorp(ST) 38127 (CESTAT-KOLKATA)

The Adjudicating authority vide Order-in-Original dated 23.09.2010 had allowed the refund claim of the Appellant in respect of the transportation Bills issued by AB Commercial totaling to Rs.2,22,119/-…

26-09-2022 (2022) TaxCorp(ST) 38126 (CESTAT-NEW DELHI)

In terms of payment of the amount under rule 3(5A) of the Credit Rules during the said relevant period, only a 'manufacturer' was required to pay the amount in case of clearance of capital goods as scrap…

26-09-2022 (2022) TaxCorp(ST) 38125 (CESTAT-MUMBAI)

The availment of credit, whether against invoices or against debit notes that contain substantially the same information as prescribed in rule 9 of CENAT Credit Rules, 2004 stands settled by the decision…

26-09-2022 (2022) TaxCorp(ST) 38124 (CESTAT-CHENNAI)

The appellant has accepted the demand with regard to non-payment of service tax under various categories of services. One of the issue was whether the amount that has to be paid under works contract services…

23-09-2022 (2022) TaxCorp(ST) 38123 (CESTAT-AHMEDABAD)

The appellant have admittedly paid the service tax on the service received from foreign country in terms of Section 66A on reverse charge basis and interest thereupon was also paid before issuance of …

23-09-2022 (2022) TaxCorp(ST) 38122 (CESTAT-NEW DELHI)

Admittedly for the construction works, the appellant was not only providing services but was also providing the material. The submission of learned counsel for the appellant is that such a service provided…

22-09-2022 (2022) TaxCorp(ST) 38121 (CESTAT-AHMEDABAD)

It is not in dispute how many services like construction of roads, laying down of pipelines etc were provided within the confines of GIDC. It is also not in doubt that GIDC is operated under Gujarat Industrial…

05-11-2019 Service Tax - Circular No. 122/41/2019

Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons ...

05-07-2019 Circular 213/3/2019 -Service Tax

Provisions in the Cenvat Credit Rules 2004 regarding reversal of credit ...

22-05-2019 Notification No. F.NO. 137/14/2018-Service Tax

CORRIGENDUM - Notification No. 1/2019-Service Tax dated the 6th March, 2019 ...

21-05-2019 Circular 212/2/2019-Service Tax

Taxability of the service of access to a road or bridge in the period 8-11-2016 to 1-12-2016 ...

06-03-2019 NOTIFICATION No. 1/2019-Service Tax

Exempting services provided by project implementation agencies under the DDUGKY for the period commencing from the 1st of July,2012 and ending with the 29th of February, 2016 ...

15-01-2019 Circular No. 211/1/2019-Service Tax

Applicability of Service Tax on Asian Development Bank (ADB) and International Finance Corporation (IFC) ...

30-11-2018 Notification No. 1/2018-Service Tax

Exempting the payment of Service Tax on services by way of granting of right of way by local authorities for the period commencing from the 1st of July, 2012 and ending with the 30th of June, 2017 ...

30-05-2018 Circular 210/2/2018-Service Tax

Applicability of service tax on ambulance services provided to government by private service providers under the National Health Mission (NHM) ...

04-05-2018 Circular No. 209/1/2018-Service Tax

Applicability of the Place of Provision of Services Rules, 2012 (POPS) to development of software and services on software ...

01-02-2018 D.O.F. No. 334/04/2018-TRU

Union Budget 2018 - Changes in Service Tax. ...

17-10-2017 Circular No. 208/6/2017 - Service Tax

Reassignment of cases pending as on 30-6-2017 with the Commissioner of Central Excise and Service Tax (Appeals) ...

28-09-2017 Circular No. 207/5/2017-Service Tax

Clarification regarding reflection of transitional credit arising out of payment of Service Tax on RCM basis after 30th June 2017 and by 5th/6th July 2017. ...

22-06-2017 Notification No. 18/2017- Service Tax

Service Tax (Fourth Amendment) Rules, 2017 ...

04-05-2017 Service Tax - Notification No. 17/2017 [ST]

Seeks to amend notification No. 25/2012-ST dated 20.06.2012 so as to exempt life insurance services under 'Pradhan Mantri Vaya Vandana Yojana'. ...

27-04-2017 F.NO.137/99/2011-Service Tax

Corrigendum to ORDER NO: 1 /2017-Service Tax ...

News & Views

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06-10-2022 (2022) TaxCorp(IDT) 6749 (VAT)

Dispute involving Form E-1 non-issuance not 'contractual-dispute' amenable to arbitration; Remands matter

06-10-2022 (2022) TaxCorp(IDT) 6744 (GST)

HC: Revenue is directed to give personal hearing to Assessee with at least 7 days advance notice.

06-10-2022 (2022) TaxCorp(IDT) 6743 (GST)

HC: Since the audit proceedings u/s 65 of the Act has already commenced, it is but appropriate that the proceedings should be taken to the logical end. The proceedings initiated by the Anti Evasion and…

06-10-2022 (2022) TaxCorp(IDT) 6742 (GST)

HC: The impugned notice is almost a show-cause notice and same is neither without jurisdiction nor there is any procedural irregularities nor the impugned proceeding has been initiated in contravention…

01-10-2022 (2022) TaxCorp(IDT) 6740 (GST)

HC: In view of the categorical pronouncement by the Hon’ble Supreme Court, there is absolutely no scope for this Court to continue with the interim order passed earlier.

01-10-2022 (2022) TaxCorp(IDT) 6739 (GST)

HC: A party can pay 10% of the disputed Tax either using the amount available in the Electronic Cash Ledger or the amount available in the Electronic Credit Ledger.

01-10-2022 (2022) TaxCorp(IDT) 6736 (GST)

HC: Revenue is directed to pass a final order within 3 weeks in writ challenging Revenue’s action in not disposing appeal filed on March 27, 2019.

01-10-2022 (2022) TaxCorp(IDT) 6735 (GST)

HC: The petitioner is entitled to the benefit of Notification, in particular clause (iii) since refund application has been filed on May 02, 2020.

01-10-2022 (2022) TaxCorp(IDT) 6734 (GST)

HC: If order passed by Assistant Commissioner of State Tax, is to stand confirmed, it tantamount to recovery of 200% tax and 100% penalty and Revenue would not be justified in recovering taxes twice on…

29-09-2022 (2022) TaxCorp(IDT) 6730 (GST)

HC: Where the issue has been finally decided by passing final order, that final order would alone be construed as precedent and not an interim order passed in some of the cases as they do not decide the…

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