• Service Tax Ships whether ‘goods’; applicability of new taxing entry third Member resolves differences

    The respondents are engaged in providing taxable services under the categories of ‘Maintenance or Repairs’ and ‘Business Auxiliary Service’…

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  • Service Tax- 1. Runways are not roads 2. Repair of Roads, Airports was Taxable High Court

    During the financial years 2005-06 to 2009-10, a SCN dated 14th October, 2010 was issued to the petitioner/appellant, calling upon it to show cause as to….

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  • Service Tax Credit allowed on common input services when used in J&K CESTAT

    The appellant is providing consulting engineer service, technical inspection and certification services, information technology software services and management….

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  • All About Krishi Kalyan Cess (KKC) – Frequently Asked Questions (FAQs)

    Pursuing with an objective to finance and promote initiatives to improve agriculture and farmer welfare….

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  • Service Tax Credit notes can counter unjust enrichment for Refund CESTAT

    The appellant had entered into agreements with clients which incentivized turnover with ‘brokerage’ at rates lower than the standard rates….

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  • Significant changes in Service Tax already in effect since May 14, 2016

    Shri. Arun Jaitley, the Hon’ble Finance Minister of India presented the Union Budget for 2016-17 on February 29, 2016 in the Lok Sabha….

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  • Notification No. 012016-ST dated February 3, 2016

    Seeks to amend notification No. 41/2012- ST, dated the 29th June, 2012 so as to allow refund of service tax on services used beyond the factory or any other place or premises of production…

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  • Updated List of Exempt Services under Service Tax

    Vide Finance Act, 2012, the concept of Negative list of Services been introduced; according to which all services except the those specified in Negative list, or been exempted specifically from Service Tax, are liable for Service Tax…

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  • Important Changes in Excise, Customs, Service Tax and Bill of Entry effective from April 1, 2016

    Affirming that the economy is right on track, The Honorable Finance & Corporate Affairs Minister Shri. Arun Jaitley presented the Union Budget for 2016-17 on February 29, 2016. Although…

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  • Service Tax Amounts paid by members to club Service tax is on service not receipts

    The appellant is in receipt of various amounts from its members and other persons for use of sporting, recreational and infrastructural facilities of the club in addition to entrance fees…

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  • Service Tax Travel agent used for visit to job workers is input service CESTAT

    The Appellants are engaged in the manufacture of safety razor blades falling under Chapter heading 82. The appellant transported semi-finished naked blades and packaging materials on payment of duty to their job workers…

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  • Service Tax Registration, taxability, not required for taking refund of input service credit on export of service

    The appellants are engaged in business of IT enabled service viz. Customer Contact Centers services, Transaction Processing Services and merit…

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  • Service Tax: SMS “termination” charges taxable: CESTAT

    The appellant is a telecom operator engaged in providing various telecom services to its subscribers and to other telecom operators. The present case…

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  • Service Tax – Roving enquiry not a Bar to VCES CESTAT

    IN their VCES-1 declarations the appellant has verified and signed the declaration that “No inquiry, investigation or audit…

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  • News Flash – Service Tax & WTO

    The Kerala High Court has again struck down the service tax on service of food in restaurant, holding that Parliament…

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  • Service Tax assessees – Will continue to be mapped in ACES to Existing Location Codes

    Although the reorganization of formations under CBEC will take effect from 15th October 2014, to avoid inconvenience to…

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  • Case Study: Sales Tax already deposited

    This would amount to double taxation on the same service which is not contemplated in law…

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  • Case Study: Service Tax on GTA services

    Essar Logistics Ltd. (the Appellant), a Goods Transport Agency (GTA) service provider, was engaged by Essar Oil Ltd. (EOL) for transportation…

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  • Case Study – Service Tax Refund

    Accordingly, due Service tax was deposited by the Appellant. Later on DRDPL terminated the said service agreement…

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  • Service Tax – Renting of Immovable Properties

    Notional interest on interest free security deposit cannot be added to the rent for levy of service tax on renting of immovable properties…

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  • Service Tax – Transportation of waste through pipeline is not taxable

    Notional interest on interest free security deposit cannot be added to the rent for levy of service tax on renting of immovable properties…

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  • Service Tax – A new era begins

    With the enactment of Finance Act, 2014 on 6th August, 2014, all the provisions of Service Tax which were amended in Union Budget…

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  • Service Tax – Collections increase by 15.1% during April-August 2014

    Indirect Tax Revenue (Provisional) Collections increase from Rs 1,85,881 Crore in April-August 2013 to 1,94,492 Crore during April-August 2014…

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  • Service Tax Finance Act, 2014 – Makes Advertisement Costly

    The Finance Bill, 2014 received assent from Hon’ble President on 6th of August 2014. The main impact of this budget leads to make…

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  • Service Tax on Food

    Indians are said to be very fond of food but the amount of taxes on food and periodic spike in food prices are making life miserable. So let us understand exactly how much service tax we are paying on…

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  • Composition Scheme and Abatement in Service Tax

    Abatement and composition scheme is often used interchangeably; however there is noticeable difference between the two. Abatement gives an option to the assessee to pay taxes on the net amount after…

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  • Amendments in Point of Taxation Rules

    The Point of taxation rules were introduced in 2011 and since then, the govt. has made numerous amendments to it.

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