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Tour Operator Service or Travel Agent Service? - A Fine Line - The order passed by the Commissioner of Service Tax – VI, Mumbai is hereby set aside, and the appeal is allowed. The appellant's service …

Service Tax Exemption Claim Rejected: Drilling Services Not Eligible for Negative List Entry - The court's decision is clear: the revenue has the jurisdiction to issue a show cause notice under Section…

Service Tax Exemption on Export of Services Upheld: No Bar on Receipt of Foreign Exchange through Intermediary - The Tribunal's decision is a significant victory for service providers who render services…

Service Tax Exemption on Hotel Rentals: A Welcome Relief - In light of the above decision, it is clear that renting of hotels is not covered under the category of "immovable property" for the purpose …

Service Tax Exemption for Educational Institutions: A Welcome Relief - The demand of service tax under Works Contract Service for the disputed period for construction of educational institutions cannot…

The petitioner has placed on record the discharge summary issued by the Apollo Hospital, Chennai. The said document records that the petitioner was admitted with “triple vessel coronary artery disease”.…

The amount is refundable in case of termination of the ownership agreement and if no such termination has taken place till date, the amount would not be refunded. As long as the provisions for refund …

In the present case, it is found that “Search Engine Optimization” service was provided by the Appellant, which is a process whereby client”s website visibility in search engines like, Google, Microsoft…

Larger Bench of the Tribunal has been constituted in the matter of M/S. SOUTH INDIAN BANK VERSUS THE COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX-CALICUT to resolve whether the banks can avail…

The agreement between the appellant and its contractor is in nature of license to provide parking facilities to general public on behalf of the Appellant i.e. Railway at the specified locations. Contractor…

In the appellant’s own case for the period before 01.07.2012, this Tribunal has passed the order holding that leasing of DG Set does not amount to service under tangible goods for use. It is clear that…

All the documents reproduced except MOU are referred in the show cause notice. MOU has been produced by the appellant along with their appeal filed and have been relied by them for claiming that the burden…

The issue is no longer res-integra and has been decided by the Hon’ble Gujarat High Court in case of MESSRS SAL STEEL LTD. & 1 OTHER (S) VERSUS UNION OF INDIA. In fact the matter was decided by the First…

As per the quantification of service tax, the appellant has been given 67% abatement. This would show that the contracts are composite in nature involving supply of materials as well as rendition of services.…

N/N. 11/2002-CE issued under Rule 5 of the Cenvat Credit Rules, 2004 allowed refund of CENVAT Credit of specified duty only in respect of inputs used in or in relation to the manufacture of final products…

From the registration certificate which have been produced by the learned Advocate, it is clear that the publication has been considered by the Registrar of the Newspaper for India as newspaper having…

There is no dispute that the Appellant as an IATA Member, books the cargo space in various airlines for which they pay the amount to the airlines. Subsequently, they sell such space to their clients. …

From the facts, it is clear that M/s. UPL, who have been awarded the contract by CMC, are pioneers in environmental engineering and waste management etc. The work undertaken by the various work orders…

The co-ordinate bench of the Tribunal in the case of M/S KRISHNA HOMES VERSUS CCE, BHOPAL AND CCE, BHOPAL VERSUS M/S RAJ HOMES had examined the issue as to whether a promoter/builder/developer is liable…

On perusal of the joint venture agreement as well as other agreements, it can be seen that the appellant has been entrusted with the work of construction of flats / complexes. The nature of such composite…

Appointment of Common Adjudicating Authority in respect of SCNs issued to units of M/s Vishnu Pouch Packaging Pvt. Ltd ...

Payment of Service Tax by the Department of Posts and Ministry of Railways by way of book adjustment ...

Seeks to amend Notification No. 22/2014- SERVICE TAX dated 16th September, 2014 ...

Leviability of Service Tax on the declared service “Agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act" under clause (e) of section 66E of the Finance Act, 1994 ...

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. ...

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 ...

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

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

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

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 ...

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

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 ...

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

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

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

News & Views 
Article - Time Limit for Availing ITC under Reverse Charge Mechanism (RCM)
Article - Understanding Input Tax Credit (ITC) under GST: Rules & Benefits.
Article - Corporate Guarantee and GST
Article - “Control” under GST ACT, 2017
GST Refund Process for Canteen Store Department: Form GST RFD-10A
GST Council Newsletter June 2024
Interoperable services of E-Invoice-1 and E-Invoice-2 Systems
Article - FAQ on Taxability of ESOP/ESPP/RSU Provided by a Company to Its Employees Through Its Overseas Holding Company
Article - FAQ on Evidence of Compliance with Section 15(3)(b)(ii) of the CGST Act for Discounts Provided Through Credit Notes
Article - FAQ on Time Limit for Availment of Input Tax Credit (ITC) on RCM Supplies from Unregistered Persons
Article - FAQ on Valuation of Imported Services by Related Persons with Full Input Tax Credit (ITC) Eligibility
Article - FAQ on Place of Supply of Goods to Unregistered Persons under IGST Act
Article - FAQ on GST Liability and Input Tax Credit (ITC) for Warranty and Extended Warranty
Article - FAQ on Taxability of Loan Transactions between Overseas Affiliates and Indian Affiliates
Article - FAQ on Reduction of Government Litigation – Monetary Limits for Filing Appeals
Article - FAQ on Entitlement of Input Tax Credit (ITC) for Insurance Companies on Motor Vehicle Repair Expenses in Reimbursement Mode
Query - HSN Code for Old/Used Electrical Instruments and MCC Panels
Query - GST Applicability on Long-Term Lease and Annual Lease Payments
Query - Registration of Additional Places of Business in GST
Query GST Applicability on Rental Income for Commercial Property
AAR : Gujarat AAR Rules Canteen Services to Employees Not Supply, ITC Available to Extent of Cost Borne by Employer

AAR : Gujarat AAR Rules Indivisible Turnkey Contract Taxable as 'Works Contract', GST Payable on Advances

AAR : Gujarat AAR Allows Manufacturer to Claim ITC on Capitalized Electrical Transmission Equipment Later Transferred to DISCOM

HC : Madras HC Quashes IGST Refund Denial, Holds Procedural Irregularity Cannot Bar Legitimate Export Incentives

HC : Madras HC Rules Form ASMT-10 Notice Not Mandatory for Adjudication Even After Return Scrutiny

HC - Kerala HC Strikes Down GST Assessment Against Deceased Taxpayer, Clarifies Legal Heir Liability

HC - Kerala HC Upholds GST Portal's Validity for Order Communication, Dismisses Taxpayer's Appeal.

HC : Calcutta HC Allows Appeal Filing Against Ex-Parte Order Amidst GST Portal Confusion

HC : Calcutta HC Directs Authorities to Remain 'Un-influenced' by AAR Ruling, Remands Case for Fresh Consideration

HC : Allahabad HC Quashes Detention Order, Finds Typographical Error Bonafide and Lacks Cogent Material

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Taxation of Services an Education Guide

Taxation of Services an Education Guide

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Service Tax Procedure (Old Law)