Latest Service Tax Notifications, Act, Rules, Circulars, Challan and Articles

1. Service Tax | Service Tax India: Read the latest service tax notification, challan, news & updates, circulars, act, rules, articles & forms on Taxguru.in. ST1 ST2 ST3 payment challan budget amendments, place of provision, point of taxation. taxguru.in/category/service-tax/ CAPOONAM 1. 2. Category 3. Service Tax Articles News Judiciary Notifications View More Service Tax Articles Recent Posts in "Service Tax" | Total 3805 Posts ITC of inputs, capital goods & services used in fabrication, erection, installation of towers & shelter is admissible Vodafone Cellular Limited Vs Commissioner of GST &amp - Brief issue involved in the matter is that whether the credit on inputs and capital goods / services used in fabrication, erection, installation of towers and shelters is admissible or not. Further, issue also involves that whether extended period can be invoked in the present matter.... Read More Posted Under: Service Tax | Judiciary | All CESTAT, CESTAT Chennai Sales promotion being essential character of bundle of services classifiable under ‘BAS’ Komatsu India (P) Limited Vs Commissioner of GST & Central Excise (CESTAT Chennai) - CESTAT held that sales promotion and marketing being essential character of the bundle of services have to be classified under ‘Business Auxiliary Service’. ... 1/4

2. Read More Posted Under: Service Tax | Judiciary | All CESTAT, CESTAT Chennai Service tax cannot be demanded on reimbursement of expenses post May 1, 2006 KFin Technologies Private Limited Vs The Commissioner of Central Tax (CESTAT Hyderabad) - Service tax had to be levied only for consideration received for service, therefore, the entire demand of service tax on reimbursable expenses collected from clients for the period post 1.5.2006 was set aside. However, to the extent assessee had collected any amount representing service tax on such expenses and interest thereon from clien... Read More Posted Under: Service Tax | Judiciary | All CESTAT, CESTAT Hyderabad Deemed demutualization doesn’t demonstrate legislative intention to tax specified transactions CAPOONAM 27 Oct 2021 0 comment Kusum Healthcare Pvt Ltd. Vs Commissioner of Central Excise &amp - Kusum Healthcare Pvt Ltd. Vs Commissioner of Central Excise & Service Tax (ITAT Delhi) Facts- M/s Kusum Healthcare has preferred an appeal challenging OIO demanding tax on the finding that remittances made to their branches and offices abroad is ‘consideration’ for ‘taxable service’ procured from outside the taxable territory.... Read More Posted Under: Service Tax | Judiciary | All CESTAT, CESTAT Delhi Indiscreet Show-Cause Notices issued by Service Tax Authorities TG Team 26 Oct 2021 1 comment NA - 26/10/2021 Representations have been received from various trade bodies and associations regarding instances of indiscriminate issuance of demand notices by the field formations on the basis of ITR-TDS data received from Income Tax Department.... Read More Posted Under: Service Tax | Instructions, Notifications/Circulars Service Tax refund: Certificate of existing Statutory Auditor cannot be denied for earlier period 2/4

3. editor4 15 Oct 2021 0 comment Cognizant Technology Solutions India Pvt. Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai) - Cognizant Technology Solutions India Pvt. Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai) Service Tax refund: Certificate of existing Statutory Auditor cannot be denied for earlier period The second issue is that the auditor’s certificate is not signed by the statutory auditor who was engaged during the period ... Read More Posted Under: Service Tax | Judiciary | All CESTAT, CESTAT Chennai Service Tax Refund Claim: CA certificate cannot be considered as conclusive proof editor2 14 Oct 2021 0 comment Apnacar.Com Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) - Apnacar.Com Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) On merits, the adjudicating authority has observed that the appellant’s claim was not supported by any documentary evidences. Further, I also find that the Chartered Accountant certificate furnished by the appellant is given in 2019 while the payments were made in t... Read More Posted Under: Service Tax | Judiciary | All CESTAT, CESTAT Bangalore A declarant seeking remedy under SVLDR Scheme, 2019 shall be given an opportunity of being heard if their declaration is rejected Balaji Services Vs Union of India and others (Madhya Pradesh High Court) - Balaji Services Vs Union of India and others (Madhya Pradesh High Court) A declarant seeking remedy under SVLDR Scheme, 2019 shall be given an opportunity of being heard if their declaration is rejected The Hon’ble Madhya Pradesh High Court in M/s Balaji Publicity vs. Union of India and others [WP No.3133/2021 and W.P. No.3130/2021 deci... Read More Posted Under: Service Tax | Judiciary | All High Courts, Madhya Pradesh HC Service Tax Refund: Port services were not required to be established as rendered by port 3/4

4. Hyundai Motor India Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai) - Hyundai Motor India Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai) The Tribunal vide Final Order No. 41431 of 2018 dated 01.05.2018 had earlier disposed of the above appeal. In paragraph 5 of the said order, the issue with regard to invoices issued by M/s. Natvar Parekh Industries relating to Port Services [&... Read More Posted Under: Service Tax | Judiciary | All CESTAT, CESTAT Chennai No Service Tax on Fixed Components of Job Charges forming part of transaction value Brindavan Bottlers Pvt. Ltd. Vs Commissioner of Central Goods & Service Tax and Central Excise (CESTAT Allahabad) - Brindavan Bottlers Pvt. Ltd. Vs. Commissioner of Central Goods (CESTAT Allahabad) We find that the appellant have actually entered into an agreement for manufacture on job work basis. Evidently, as per the agreement the job charges have been spread over in two tier billing i.e. fixed charges and variable charges. The reason being that in ... Read More Posted Under: Service Tax | Judiciary | All CESTAT, CESTAT Allahabad Latest Service Tax News India Service tax in India is the tax which is collected by the government from service providers for providing services. The person liable to pay service tax could be a service provider or the recipient of service or any person responsible for providing services. Generally, the service tax is required to be paid on all the services except for those provided in the negative list. All the service providers together with the union and state government providers and private sector service providers too are liable for paying service tax. Services Tax Act and Service Tax Rules together with the Finance Act, 2016 has provided an increase in service tax from 12.36% to 14%. This revised service tax rate would comprise of Education Cess and Secondary and Higher Education Cess. At Taxguru, we provide all the latest service tax notifications and service tax circulars. We bring you all the recent developments and updates to the Service Tax Act and the Service Tax Rules. From a change in the service tax rates to any change in the format service tax challan or any other service tax notification, we provide a comprehensive and detailed approach to service tax in India. You can view and download all the service tax circulars free of cost. We keep on updating our portal regularly so that we keep you posted on all the recent service tax notifications and updates. With our group of service tax experts, we provide a cohesive and complete analysis of the service tax related matters. We post regular blogs and articles on all the trending service tax related issues. At Taxguru, we try to solve all your service tax related queries. Ensure to bookmark us to keep a track of all the service tax updates. 4/4