TaxCorp Service Tax

Service Tax Highlights

26-05-2023 (2023) TaxCorp(ST) 38961 (CESTAT-CHENNAI)

The department has relied upon Rule 5 (1) service tax (determination of value 2006) which reads “wherein expenditure or costs are incurred by the service provider in the course of providing taxable service,…

26-05-2023 (2023) TaxCorp(ST) 38960 (CESTAT-CHENNAI)

In the impugned order, the Adjudicating Authority has clearly admitted that Show Cause Notice No. 71/2008 dated 28.03.2008 was issued to M/s. Vodafone Essar South Limited, Chennai and Show Cause Notice…

17-05-2023 (2023) TaxCorp(ST) 38959 (CESTAT-NEW DELHI)

A perusal of sub-section (1) of Section 85 shows that any person aggrieved by any decision or order passed by the Adjudicating Authority, may file an appeal to the Commissioner of Central Excise (Appeals).…

15-05-2023 (2023) TaxCorp(ST) 38958 (CESTAT-NEW DELHI)

Adjudicating authority has recorded a finding that there are plethora of decisions of various appellate forums wherein it was consistently held that when the entire Cenvat credit stands reversed, it is…

20-04-2023 (2023) TaxCorp(ST) 38957 (CESTAT-CHENNAI)

The lower adjudicating authority has held that the appellant has not produced any evidence regarding consumables or spare parts used while providing the AMC service to its customers and the service provider…

26-05-2023 (2023) TaxCorp(ST) 38956 (CESTAT-CHENNAI)

The Hon'ble Madras High Court in the case of COMMISSIONER OF SERVICE TAX-III, C has held that in the absence of any statutory provision prescribing registration of premises as mandatory for availing input…

26-05-2023 (2023) TaxCorp(ST) 38955 (CESTAT-NEW DELHI)

The show cause notice does not contain the gist of allegations for raising the demand on RCM basis. The provisions of service tax read with the rules thereunder do not provide for raising of demand on…

26-05-2023 (2023) TaxCorp(ST) 38954 (CESTAT-NEW DELHI)

The appellant has filed/submitted ST-3 returns for the period April to September 2009, in which they have certainly shown the amount received towards exempted services other than export in respect of …

22-05-2023 (2023) TaxCorp(ST) 38953 (CESTAT-NEW DELHI)

For the period prior to 01.07.2012 collection of amount towards liquidated damages was not included in any of the specified taxable services under any of the clauses of sub-section (105) of section 65…

25-04-2023 (2023) TaxCorp(ST) 38952 (CESTAT-MUMBAI)

Apart from supplying the rough diamonds to the appellants, the overseas entity had supplied the value added service to the appellant, which were levied with the service tax demand by the department confirming…

09-02-2023 (2023) TaxCorp(ST) 38951 (CESTAT-MUMBAI)

A perusal of the joint venture agreement indicates that out of the net collections from the clients (after deducting the winning amounts), these are settled, by paying 55% to M/s GGCPL and 45% to M/s …

08-02-2023 (2023) TaxCorp(ST) 38950 (CESTAT-MUMBAI)

The show cause notice was issued by Revenue for denial of CENVAT Credit on above stated input services. Since, the show cause notice was issued by Revenue, burden of proof was on Revenue to establish …

02-02-2023 (2023) TaxCorp(ST) 38949 (CESTAT-MUMBAI)

The competent authority under the SEZ Act, i.e. the Development Commissioner after consideration of the facts and circumstances of the case of the appellants, had included all those disputed services …

02-02-2023 (2023) TaxCorp(ST) 38948 (CESTAT-MUMBAI)

Undisputedly the refund claim has been filed by the appellant much beyond the prescribed period of limitation as per the Section 11 B of the Central Excise Act, 1944 as made applicable to the cases of…

22-05-2023 (2023) TaxCorp(ST) 38947 (HC-GAUHATI)

On a perusal of the impugned order-in-original, it cannot be said that the points urged by the petitioners in their reply were not considered. The respondent no. 2, inter alia, had dealt with the issue…

22-05-2023 (2023) TaxCorp(ST) 38946 (HC-DELHI)

The procedure as contemplated under Section 127 of Finance Act conformed to the principles of natural justice and included an opportunity of affording the declarant an opportunity to be heard where there…

16-05-2023 (2023) TaxCorp(ST) 38945 (CESTAT-NEW DELHI)

Provisions of section 11-B of the Excise Act relating to limitation would not be applicable in case where payment was made purely on account of a mistake in understanding the Notification. In Commissioner…

02-05-2023 (2023) TaxCorp(ST) 38944 (CESTAT-KOLKATA)

This is a peculiar case where the Appellant had paid the entire amount of confirmed demand of Rs.17,43,346/- along with interest of Rs.5,98,748/- and also had made some more pre-deposit at the time of…

11-01-2023 (2023) TaxCorp(ST) 38943 (CESTAT-MUMBAI)

With effect from 2004 when Cenvat Credit Rules, 2004 were issued, it was stated clearly that cross utilization of Cenvat credit on inputs, input services is being allowed for payment of central excise…

22-05-2023 (2023) TaxCorp(ST) 38942 (HC-DELHI)

Procedure as contemplated under Section 127 of the Finance Act, 2019 conformed to the principles of natural justice and included an opportunity of affording the declarant an opportunity to be heard where…

21-03-2023 Service Tax - Orders / Instructions No. 240137/20/2022

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

02-03-2023 NOTIFICATION NO. 01/2023 - SERVICE TAX

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

28-02-2023 Circular No. 214/1/2023-Service Tax

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 ...

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) ...

News & Views

Process of blocking of E-way Bill and E-invoice generation

CBIC rolls out Automated Return Scrutiny Module for GST returns

5 New Functionality on GST Portal

CBIC clarified on Electronic Cash Ledger raised by EXIM Trade/Customs Brokers

GST Collection In April, 2023 At Record High

GST revenue collection for April 2023 highest ever at Rs 1.87 lakh crore

CBIC to introduce automated GST return scrutiny by next week

KPTCE: Representation on glitches and hardship in payment of taxes & filing of returns

10 NEW Functionality introduced by GSTN on GST Portal

Request to Extend date of ‘Opting for Forward charge’ in case of GTA Services

CBI Arrests A Customs Superintendent & An ACIT

GST Council Newsletter for the month of March, 2023

Coaching sector misappropriates Rs. 14 crores GST collected from students

Handbook of Procedures 2023 (HBP 2023)

Electronic Cash Ledger (ECL) mandatory with effect from 01 April 2023

Foreign Trade Policy 2023 (FTP 2023)

Foreign Trade Policy 2023 announced

GST revenues clock 13% growth Year-on-Year

2nd GST Invoice Registration Portal (IRP) by National Informatics Centre

Key Highlights of New Foreign Trade Policy 2023

30-05-2023 (2023) TaxCorp(IDT) 7590 (GST)

AAAR: Works contracts services supplied to Uttar Pradesh Jal Nigam is taxable at 18% GST, since it qualifies as a Governmental Authority.

30-05-2023 (2023) TaxCorp(IDT) 7589 (GST)

HC: The condition imposed by the learned Single Bench directing deposit of 20% of the disputed tax is set aside.

30-05-2023 (2023) TaxCorp(IDT) 7587 (GST)

HC: Reasonable opportunity ought to be given to a person to show cause and depending upon the facts of each case, further extension of time can be granted by the Assessing Officer.

29-05-2023 (2023) TaxCorp(IDT) 7583 (GST)

HC: Section 159(5) clearly gives adequate power to the Assessee to file objection for releasing the bank account or, in the instant case cash-credit facility, thus when there is efficacious relief in …

29-05-2023 (2023) TaxCorp(IDT) 7582 (GST)

HC: Section 13(3)(b) of the IGST Act is applicable in respect of services where the physical presence of the service recipient or its representative in India is necessary.

26-05-2023 (2023) TaxCorp(IDT) 7575 (GST)

AAR: Since the transfer of property in the goods supplied under first contract is not taking place during the execution of the Works Contract under second contract, the value thereof cannot be included…

26-05-2023 (2023) TaxCorp(IDT) 7574 (GST)

AAR: Service provider of motor vehicle hire service has to charge GST on whole amount of bill which includes monthly rental plus night charges plus fuel on mileage basis, and not just monthly rental.

26-05-2023 (2023) TaxCorp(IDT) 7573 (GST)

HC: Refund of SGST was processed and disbursed, however, refund of CGST and IGST was not processed despite refund order sanctioning the same.

26-05-2023 (2023) TaxCorp(IDT) 7572 (GST)

HC: As per Rule 89 of the CGST Rules, there is no specific requirement that the declaration must be signed in physical mode.

26-05-2023 (2023) TaxCorp(IDT) 7571 (GST)

HC: Assessee is providing work contract services under a contract of construction of building of a Hotel wherein transfer of property in goods is involved in the execution of such contract and it has …

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