TaxCorp Service Tax

Service Tax Highlights

17-01-2023 (2023) TaxCorp(ST) 38471 (HC-BOMBAY)

The Division Bench of this Court, in the case of M/S. NEW INDIA CIVIL ERECTORS PRIVATE LIMITED VERSUS UNION OF INDIA AND OTHERS, has dealt with this stand of the Respondents that for the category of voluntary…

17-01-2023 (2023) TaxCorp(ST) 38470 (HC-BOMBAY)

The present case falls in the category where the Designated Committee has accepted the amount declared by the declarant. The fact that form SVLDRS-3 is not issued to the Petitioner is an admitted position.…

17-01-2023 (2023) TaxCorp(ST) 38469 (HC-BOMBAY)

On the aspect of delay in filing the writ petition, the learned Counsel for the Petitioner submitted that the Petitioner attempted various occasions to pay the amount and it took some time to collect …

30-01-2023 (2023) TaxCorp(ST) 38468 (CESTAT-NEW DELHI)

Appellant have not charged service tax under dispute in their invoices. Further, admittedly these amounts were paid under protest at the investigation stage and thereafter, the show cause notice was issued.…

30-01-2023 (2023) TaxCorp(ST) 38467 (CESTAT-NEW DELHI)

A similar issue arose before the Allahabad High Court in EBIZ. COM PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX AND ORS. The assessee was engaged in the business of developing…

25-01-2023 (2023) TaxCorp(ST) 38466 (CESTAT-MUMBAI)

As per Rule 6(3) of Service Tax Rules, 1994, the builder has an option to take the credit of excess service tax paid by him, if that builder had refunded the payment or part thereof so received alongwith…

24-01-2023 (2023) TaxCorp(ST) 38465 (CESTAT-NEW DELHI)

Although there is default on the part of the appellant in depositing the tax as service tax was payable during the relevant period, on receipt basis and the appellant have received the payment for service…

27-01-2023 (2023) TaxCorp(ST) 38464 (HC-BOMBAY)

For being eligible under the SVLDR Scheme, a written communication of the amount of duty liability admitted by the person concerned during enquiry, investigation or audit would be a quantification on …

23-01-2023 (2023) TaxCorp(ST) 38463 (HC-BOMBAY)

The learned Counsel for the Respondent No.2 states that instructions have been taken and the Commissioner who had passed the impugned order has expressed that there was an error in taking view and the…

11-01-2023 (2023) TaxCorp(ST) 38462 (HC-BOMBAY)

In the cases at hand, either there are no remarks or cryptic unclear remarks. The Respondents have filed exhaustive replies seeking to place on record the reasons. Therefore, it is for the first time …

20-01-2023 (2023) TaxCorp(ST) 38461 (CESTAT-AHMEDABAD)

The activity undertaken by the appellant would be specifically covered by the Notification No. 25/2012 –ST dated 20.06.2012 under Sr No.25 thereof. In view of services provided by the appellant would …

20-01-2023 (2023) TaxCorp(ST) 38460 (CESTAT-AHMEDABAD)

The appellant has violated provisions of Rule 5A (2) of the Service tax Rules, 1994. Further they had availed Cenvat credit amounting to Rs. 7,10,60,401/- by making some consolidated entries in their …

24-01-2023 (2023) TaxCorp(ST) 38459 (HC-ORISSA)

When the legislature usages two different expressions viz. 'duty' and ‘tax dues’, it is obviously done with a purpose. If the intention was that these expressions are interchangeable then the wording …

25-01-2023 (2023) TaxCorp(ST) 38458 (CESTAT-MUMBAI)

It appears that service tax authorities have not appreciated the purpose, elucidated supra, and the context of Place of Provision of Service Rules, 2012. These Rules do not operate as a charging provision…

25-01-2023 (2023) TaxCorp(ST) 38457 (CESTAT-MUMBAI)

It is trite that show cause notice proposes recovery that claims to be valid in accordance with specific provisions of the taxing statute and it is for the noticee to rely upon factual submissions and…

23-01-2023 (2023) TaxCorp(ST) 38456 (CESTAT-NEW DELHI)

It is observed from the record of this appeal that this bench gave an opportunity to the appellant to submit Forms SVLDRS 1 to 4 so as to prove that he raised his disagreement before the designated authority…

23-01-2023 (2023) TaxCorp(ST) 38455 (CESTAT-AHMEDABAD)

The appellant had merely carried out dismantling activity. This activity, in no way, can be considered as a taxable service under the category of “site formation and clearance, excavation and earthmoving…

16-01-2023 (2023) TaxCorp(ST) 38454 (HC-DELHI)

It is relevant to note that by virtue of the said notification, the Government of India has “exempted taxable services provided to any person by a distribution licensee, a distribution franchisee or any…

13-01-2023 (2023) TaxCorp(ST) 38453 (HC-BOMBAY)

It is not in dispute that the Petitioner has, prior to the issuance of the show cause notice, paid an amount of Rs.1,49,35,618/- electronically out of which a sum of Rs.1,09,06,948/- was deposited under…

23-01-2023 (2023) TaxCorp(ST) 38452 (CESTAT-AHMEDABAD)

As per the agreement the appellant conducting tours, offering specially designed package tour to their customers and are operating as “Tour Operator” and are booking tickets as per the agreement. Whereas…

16-12-2022 NOTIFICATION NO. 01/2022-Service Tax

Central Government directs that the service tax payable under section 66B of the Finance Act, 1994, on the “light-dues” collected by the Directorate General of Lighthouses and Lightships under the Lighthouse Act, 1927, in the said period, but for the said practice, shall not be required to be paid. ...

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'. ...

News & Views

GST collection crosses Rs 1.50 lakh crore mark for third time in FY 2022-23

Validation enabled For all B2B transactions, selection of PoS State Code for HSN

Launch of New GST Reports in ADVAIT

Representation Regarding Restriction for Claiming ITC

Representation for one-time relaxation in time limit for filing of GST appeal

Functionality to furnish LUT for FY 2023-2024 enabled

GSTINs suspended: Advisory on “Initiating Drop Proceeding” by taxpayers

New Functionalities for Taxpayers on GST Portal in December, 2022

Tamilnadu Govt. issues instructions for GST Intelligence Wing, Roving Squad

GST Council Newsletter for the month of December 2022

Implementation of Recommendations of 48th GST Council Meeting

11 Changes in GST Utilities/Forms on GST Portal

Monthly GST revenues more than Rs 1.4 lakh crore for 10 straight months in a row

No proposal to reduce GST e-invoice threshold limit to Rs. 5 Crore

GST on Agriculture Equipment

States requested for extension of payment of GST compensation Cess

Year End Review 2022 for Department of Commerce, Ministry of Commerce & Industry

GST Council Newsletter for November 2022

19 Recommendations of 48th Meeting of GST Council

Steps taken by centre to reduce import reliance

11-01-2023 (2023) TaxCorp(IDT) 7092 (GST)

HC: Exemption notification should not be read liberally construed and beneficiary must fall within the ambit of exemption and fulfil the conditions thereof and if the conditions are not fulfilled, the…

11-01-2023 (2023) TaxCorp(IDT) 7091 (GST)

AAAR: Printing of pre and post examination materials like question papers, OMR sheets, Answer booklets, marks card, grade card, educational certificates etc for Universities and educational board within…

11-01-2023 (2023) TaxCorp(IDT) 7090 (GST)

AAAR: Procurement and distribution of drugs, medicines and other surgical equipment on Govt.’s behalf without any value addition or profit or loss or intent to do business, amounts to Supply, eligible…

11-01-2023 (2023) TaxCorp(IDT) 7088 (GST)

AAAR: Service of administering COVID-19 vaccine which is also called Vaccination or Immunization, doesn’t qualify under the definition of Health Care Services.

11-01-2023 (2023) TaxCorp(IDT) 7087 (GST)

AAAR: Supply of services for plantation of mangrove seeds and seedlings in coastal areas attracts 18% GST.

11-01-2023 (2023) TaxCorp(IDT) 7086 (GST)

AAAR: Renting residential buildings to commercial entity who sublets the same to educational institutions for purpose of hostel accommodation of their students, is taxable under GST and not exempted.

11-01-2023 (2023) TaxCorp(IDT) 7085 (GST)

HC: Authorities are restrained from taking any coercive steps until adjudication of appeal before Appellate Authority.

11-01-2023 (2023) TaxCorp(IDT) 7083 (GST)

AAR: Treated Water obtained from Common Effluent Treatment Plant classifiable under Chapter 2201 is taxable @18% GST and not eligible for exemption from payment of tax.

11-01-2023 (2023) TaxCorp(IDT) 7082 (GST)

AAR: Contract for construction of new railway siding under a contract with one RITES Ltd, a PSU owned by Railways, is covered under the definition of works contract, taxable at 12% vide Sl. No. 3(v)(a)…

11-01-2023 (2023) TaxCorp(IDT) 7081 (GST)

AAR: Applicant working as a Project Implementing Agency and making supplies to State Government Directorate, is required to issue tax invoice on the contract value as determined by the Department.

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