TaxCorp Service Tax

Service Tax Highlights

04-12-2023 (2023) TaxCorp(ST) 39880 (CESTAT-AHMEDABAD)

As per the provisions of Rule 5 of the Service Tax (Determination of Value) Rules, 2006, the reimbursable expenses also need to be included in the value of taxable services rendered. However, this rule…

22-11-2023 (2023) TaxCorp(ST) 39879 (CESTAT-KOLKATA)

N/N. 41/2016-S.T. dated 22-9-2016 exempts services received by way of grant of long-term lease of industrial plots from the State Government Industrial Development Corporation/undertakings. The said Notification…

22-11-2023 (2023) TaxCorp(ST) 39878 (CESTAT-KOLKATA)

The issue is no longer res integra as an identical issue has been decided in favour of the Appellant by the Tribunal’s Chennai Bench in the case of M/s Shriram EPC Ltd v. Commissioner of GST and Central…

17-11-2023 (2023) TaxCorp(ST) 39877 (CESTAT-ALLAHABAD)

The only ground which is raised by the revenue to counter the findings recorded by the Commissioner in the impugned order is that Polyester staple fiber/polyester Staple yarn was attract nil rate of duty…

09-11-2023 (2023) TaxCorp(ST) 39876 (CESTAT-KOLKATA)

It is observed that the term immovable property for the purpose of levying service under the category of Renting of immovable property does not include building solely used for residential purpose. The…

27-09-2023 (2023) TaxCorp(ST) 39875 (CESTAT-ALLAHABAD)

The present case is covered by the judgment of Hon'ble Supreme Court in the case of UOI Vs Intercontinental Consultant & Technocrats (P) Ltd whereby the issue stands decided in favor of the Appellant …

01-12-2023 (2023) TaxCorp(ST) 39874 (CESTAT-AHMEDABAD)

The show cause notice has been issued to the Appellant demanding service tax. The annexure to the show cause notice shows that the demand has been calculated considering the entire consideration received…

30-11-2023 (2023) TaxCorp(ST) 39873 (CESTAT-NEW DELHI)

The provisions of section 65B (44) and 66E of the Finance Act, defining “service” and “declared services” having been clarified by the Circulars and interpreted in the various decisions, the material …

23-11-2023 (2023) TaxCorp(ST) 39872 (CESTAT-KOLKATA)

A plain reading of the definition of the term Manpower Recruitment or Supply Agency clearly reveals in order to fall within the above definition, the activity should be for providing any service directly…

23-11-2023 (2023) TaxCorp(ST) 39871 (CESTAT-KOLKATA)

In order to fall within the definition of the term ‘Manpower Recruitment or Supply Agency’ service, the activity should be for providing any service directly or indirectly in any manner for recruitment…

22-11-2023 (2023) TaxCorp(ST) 39870 (CESTAT-KOLKATA)

The Service Tax Department has demanded service tax solely on the basis of the data provided by the Income Tax Department, which is the gross value as received by the Appellant. It is observed that the…

21-11-2023 (2023) TaxCorp(ST) 39869 (CESTAT-KOLKATA)

From the impugned order, it is found that the services mentioned in the said purchase order/work order has been held to be taxable broadly under the category of “Management, Maintenance or Repair”, “Erection,…

21-11-2023 (2023) TaxCorp(ST) 39868 (CESTAT-KOLKATA)

The entire service tax along with interest has been paid before issue of the Show cause Notice. Thus, as per Section 73(3) of the Finance Act, 1994, no need to issue show cause notice for this demand.…

07-11-2023 (2023) TaxCorp(ST) 39867 (CESTAT-ALLAHABAD)

The invoices raised against the contracts are not for supply of labour but are for supply of material. Work done under these contracts is for undertaking a work activity involving supply of material also.…

30-11-2023 (2023) TaxCorp(ST) 39866 (CESTAT-KOLKATA)

The payment of roaming charges was made by the Appellant to FTOs for providing connectivity services to their subscribers when they are abroad. We find that the services are appropriately classifiable…

28-11-2023 (2023) TaxCorp(ST) 39865 (CESTAT-MUMBAI)

On perusal of the definition of input is contained in Rule 2(k) of the CENVAT Credit Rules, 2004, it would reveal that all goods used by any service provider, for providing any output service, should …

22-11-2023 (2023) TaxCorp(ST) 39864 (CESTAT-KOLKATA)

It is observed that the Service Tax Department has demanded service tax solely on the basis of the data provided by the Income Tax Department, which is the gross value as received by the Appellant. The…

22-11-2023 (2023) TaxCorp(ST) 39863 (CESTAT-KOLKATA)

On going through the Affidavit signed by the Appellant before the Notary Public. Considering the chronological events happened in this case and the Affidavit filed by the Appellant before the Notary Public,…

16-11-2023 (2023) TaxCorp(ST) 39862 (CESTAT-NEW DELHI)

The Commissioner (Appeals) in the order dated 22.11.2016 held that the appellant would be entitled to refund but the matter was remanded to the Assistant Commissioner only for the limited purpose of verification…

15-09-2023 (2023) TaxCorp(ST) 39861 (CESTAT-ALLAHABAD)

The law of limitation does not extinguish the right which may have a arisen, but only for the reason of passage of time restricts the enforcement of that right. Admittedly, in the present case the refund…

26-06-2023 Service Tax - Order No. 09/2023

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

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. ...

News & Views

Zomato and Swiggy Face Rs 750 Crore GST Demand

Comprehensive Guide to GST E-Invoice System Implementation

Instructions for Direct API Integration with IRPs for E-Invoice Reporting

Advisory on verification of transporter Id (TRANSIN) in e-Waybills

GST Council Newsletter for the month of October 2023

Union Finance Minister Launches 12 GST Seva Kendras in Gujarat

गुड्स एंड सर्विस टैक्स सेंट्रल मेरठ की इंटेलिजेंस (DGGI) ने बड़ा फर्जीवाड़ा पकड़ा

DGGI Meerut Busts Rs. 1,481 Crore Fake Invoice Syndicate

2- Factor Authentication for e-Way Bill and e-Invoice System

Biometric Aadhaar Verification for GST Registration – Gujarat & Puducherry

October 2023 GST Revenue Hits Second-Highest Mark, Surges 13%

GSTN issued advisory related to changes in GSTR-5A

GSTN enables New Registration functionality for IRPs

CGST Mumbai Busts Rs. 263 Crore Fake GST Invoice Racket

ICAI representation on Mass GST Notices: Unfair Treatment of Taxpayers

DGGI Uncovers ₹57,000 Cr Fake ITC Cases, 500 Arrests

Advisory on GST Registration & Return for Online Money Gaming Providers

Latest Amendments to GST Rules: Key Updates September 2023

Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023

GST Exemption for Gangajal and Puja Samagri: CBIC Clarification

04-12-2023 (2023) TaxCorp(IDT) 8349 (Customs)

CESTAT - CESTAT Delhi Upholds Customs Duty on Re-Imported Goods into DTA from SEZ Unit.

04-12-2023 (2023) TaxCorp(IDT) 8348 (GST)

HC - Punjab & Haryana HC Reinstates Appeal Dismissed for Manual Filing, Citing 'Electronically or Otherwise' Provision.

04-12-2023 (2023) TaxCorp(IDT) 8347 (GST)

HC - Madras HC Reverses AAR's Exemption Denial on Services for Imported Wheat Intended for Processing.

04-12-2023 (2023) TaxCorp(IDT) 8345 (Service Tax)

SC - Supreme Court Remands Zydus Lifescience’s ITC Case for Fresh Adjudication on Foreign-Agent Commission.

30-11-2023 (2023) TaxCorp(IDT) 8343 (Service Tax)

CESTAT - CESTAT Delhi Upholds Service Tax Demand on Indian Institute for Degrees from Non-Recognized Foreign University.

30-11-2023 (2023) TaxCorp(IDT) 8342 (Excise)

HC - Madras High Court Recognizes Post-Investigation ST-3 Declarations as Valid for SVLDRS 2019 Eligibility.

30-11-2023 (2023) TaxCorp(IDT) 8341 (GST)

HC - Madras High Court Rules University Affiliation Services Not Exempt from GST, Dismisses Writ Petitions.

30-11-2023 (2023) TaxCorp(IDT) 8340 (Excise)

CESTAT - CESTAT Bangalore Classifies MTR's 'Badam Milk Drink' as 'Beverage', Not 'Flavoured Milk'.

30-11-2023 (2023) TaxCorp(IDT) 8339 (VAT)

HC - Karnataka High Court Quashes Show Cause Notice Against Britannia for VAT Refund Reversal, Calls for Departmental Coordination.

30-11-2023 (2023) TaxCorp(IDT) 8338 (Service Tax)

CESTAT - CESTAT Chennai Rules Commission from Overseas Buyers for Export Services Not ‘Intermediary.

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