TaxCorp Service Tax

Service Tax Highlights

01-04-2022 (2022) TaxCorp(ST) 37797 (HC-MADRAS)

The only situation where manual processing is possible as per Board Instruction No.01/2021-CX dated 17.03.2021 covers only those cases where the High Court has decided the case in favour of the declarant…

20-04-2022 (2022) TaxCorp(ST) 37796 (CESTAT-MUMBAI)

The appellants are engaged in activity of construction of residential and commercial complex. Revenue has issued periodical SCNs to appellants on various grounds including eligibility to exemption claimed.…

11-05-2022 (2022) TaxCorp(ST) 37795 (HC-DELHI)

Ordinarily no direction can be issued by the Court for extending the timeframe provided under the Scheme as this would be the prerogative of the respondents having regard to the ground realities. However,…

02-03-2022 (2022) TaxCorp(ST) 37794 (CESTAT-NEW DELHI)

The Commissioner arrived at the differential duty payable by way of a Chart and finds that:“I also hold that the differential amount of Rs.1,29,744/- is recoverable from the declarant under section 73…

12-05-2022 (2022) TaxCorp(ST) 37793 (CESTAT-AHMEDABAD)

In the appellant’s own case M/S. INTAS PHARMA LIMITED VERSUS COMMISSIONER OF SERVICE TAX AHMEDABAD, the benefit of refund has been allowed in respect of services not listed as a specified services approved…

31-03-2022 (2022) TaxCorp(ST) 37792 (CESTAT-NEW DELHI)

The delay has been cogently explained by the Appellant/ assessee in filing their appeal before the Commissioner (Appeals). Accordingly, in the interest of justice, the delay in filing Appeal before the…

04-05-2022 (2022) TaxCorp(ST) 37791 (CESTAT-NEW DELHI)

There is no controversy regarding the quantum of amount refundable. Further, there is no allegation nor any finding by the Court below with regard to unjust enrichment. Further, in the facts and circumstances,…

05-04-2022 (2022) TaxCorp(ST) 37790 (CESTAT-NEW DELHI)

From the bare reading of the section 11B, it is clear that the provision refers to the claim of refund of duty of excise only, it does not refer to any other amount collected without authority of law …

05-05-2022 (2022) TaxCorp(ST) 37789 (CESTAT-BANGALORE)

The issue has already been settled by this Tribunal in appellant’s own case,LOGIC INDIA TRADING CO VERSUS COMMISSIONER OF CUSTOMS, wherein the Tribunal was posed with the classification of “Multimedia…

05-05-2022 (2022) TaxCorp(ST) 37788 (HC-BOMBAY)

The term ‘quantification’ was subject matter of interpretation in various judgments of this court. The quantification of the duty, demand or duty liability has to be on or before 30.06.2019 to avail the…

19-04-2022 (2022) TaxCorp(ST) 37787 (HC-BOMBAY)

The circular clarifies that the Retailer Association of India has represented that the department has initiated proceedings against lessors for non-payment of service tax on rent over immovable property…

01-04-2022 (2022) TaxCorp(ST) 37786 (HC-BOMBAY)

It is stated that on 31st October, 2020, the scheme Sabka Vishwas (Legacy Dispute Resolution) Rules, 2019 has come to an end. On or about 27th January, 2020, the Form No. SVLDRS-3 was given and the Petitioner…

29-03-2022 (2022) TaxCorp(ST) 37785 (HC-BOMBAY)

The party against whom the show cause notice is issued has an opportunity to file his say and contest the show cause notice on merits. Prima facie, the earlier show cause notice issued to the petitioner…

05-05-2022 (2022) TaxCorp(ST) 37784 (CESTAT-NEW DELHI)

This issue was addressed by various High Courts - In COMMR. OF C. EX., VISAKHAPATNAM-II VERSUS SAI SAHMITA STORAGES (P) LTD., the High Court of Andhra Pradesh has decided that CENVAT credit is admissible…

05-05-2022 (2022) TaxCorp(ST) 37783 (CESTAT-AHMEDABAD)

It can be seen from the definition of maintenance or repair services, that the requirement of statute prior to 2005 and even after the 2005 for taxability of the services rendered is very clear i.e. the…

26-04-2022 (2022) TaxCorp(ST) 37782 (CESTAT-NEW DELHI)

The bare perusal of the provisions makes it clear that the period of limitation of two months as is stipulated therein, has to reckon from the date of receipt of the decision of the Adjudicating Authority…

06-05-2022 (2022) TaxCorp(ST) 37781 (HC-DELHI)

The record shows that the respondent is selling goods in a duty-free area located in the Indira Gandhi International Airport, New Delhi and that service tax was not leviable in this area, is a position…

10-05-2022 (2022) TaxCorp(ST) 37780 (CESTAT-NEW DELHI)

From the record, it is apparent that service tax returns have repeatedly been filed by the appellant for the period from 2008-09 to 2012-13, specifically mentioning the nature of services as that of works…

09-05-2022 (2022) TaxCorp(ST) 37779 (CESTAT-NEW DELHI)

The Constitution Bench of the Supreme Court has in STATE OF WEST BENGAL AND OTHERS VERSUS CALCUTTA CLUB LIMITED AND ANOTHER discussed at length the doctrine of mutuality under Article 366 (29A) (e) of…

06-05-2022 (2022) TaxCorp(ST) 37778 (CESTAT-AHMEDABAD)

The facts, is not disputed in the present matter that Appellant has supplied bedroll kits to passengers of Air-Conditioned class and other classes on behalf of IRCTC. As per the contract with IRCTC, the…

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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Grievance Submitting – GST Composition Dealer – Annual Return

DRI seizes 395 kg of thread laced with heroin at Pipavav Port, Gujara

Fake GST ITC Racket of Rs. 15.23 Crore Busted in Mumbai

GST Revenue collection for April 2022 highest ever at Rs 1.68 lakh crore

Request to extend due date of filing of annual statement in form GSTR-4

Status Note on GST compensation released to States/UTs

Co-conspirator in a Fake ITC Claim of Rs. 11.07 Cr arrested

User Manual for filing ‘Kerala Flood Cess Annual Return’

14-05-2022 (2022) TaxCorp(IDT) 6231 (GST)

AAAR: Issue may be heard by the Advance Ruling Authority on merit after calling for all the required documents as it may deem fit to pronounce its ruling in the matter.

14-05-2022 (2022) TaxCorp(IDT) 6230 (GST)

AAAR: The appellant has failed to establish themselves as pure agent, and consequently, the reimbursement of electric expenses would form part of taxable value in term of clause (c) subsection (2) of …

14-05-2022 (2022) TaxCorp(IDT) 6229 (GST)

HC: Contentions raised in the affidavit is first time raised before this Court are not forming part of reasons assigned recorded while passing impugned order of rejection argument canvassed by the Union…

14-05-2022 (2022) TaxCorp(IDT) 6228 (GST)

AAAR: The instant case does not involve assignment of any right to use any natural resource and services received by the respondent do not fall within the ambit of Sl. No. 64.

14-05-2022 (2022) TaxCorp(IDT) 6222 (GST)

HC: Authorities shall be sensitive enough to address genuine problems of the dealers including the problems being faced in giving effect to the orders of appellate authority, Tribunal and courts.

13-05-2022 (2022) TaxCorp(IDT) 6221 (GST)

HC: The statutory right of appeal is not an illusory remedy given to the assessee or a person aggrieved. It is an effective and real remedy granted within the structure of the statute to allow for redressal…

13-05-2022 (2022) TaxCorp(IDT) 6220 (GST)

HC: The applicant, even if, remanded to the police custody, upon completion of such period of police remand, shall be set free immediately, subject to other conditions of this bail order.

13-05-2022 (2022) TaxCorp(IDT) 6219 (GST)

HC: The manner in which the writ applicant has proceeded so far and also having regard to the fact that very promptly he brought to the notice of the authority concerned and admitted its mistake, the …

13-05-2022 (2022) TaxCorp(IDT) 6218 (GST)

HC: Issues raised in the present Writ Petition are required to be re-examined after filing counter by the respondents.

12-05-2022 (2022) TaxCorp(IDT) 6217 (GST)

AAR: As per section 95(a), the advance ruling means a decision of the Authority on the matters or on question specified in section 97(2).

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