Service Tax Archive

Mere non-payment of service tax was not suppression of material facts for invoking extended period of limitation-High Court

Mere non-payment of service tax was not suppression of material facts for invoking extended period of limitation under proviso to Section 73 (1) of the Finance Act-High Court   ABCAUS Case Law Citation: ABCAUS 2097 (2017) (10) HC Important Case Laws Cited/relied upon by the parties: P.C. Poulose v.

 

Transitional credit for service tax paid after 30 June 2017 – CBEC clarification

Author: | Categories: GST, Service Tax No comments
Transitional credit for service tax paid after 30 June 2017. CBEC clarification for payment on RCM basis till 5-6 July or afterwards on detection of evasion Circular 207/5/2017-Service Tax F.No 137/16/2017 -Service Tax Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Service

 

Service Tax on foreign tourists operator services held ultra vires the Finance Act

Author: | Categories: High Courts, Judgments, Service Tax No comments
Service Tax on foreign tourists operator services held ultra vires the Finance Act insofar as export of tour operator services include non-taxable services provided by tour operators. The High Court refuses to award prospective overruling so that the central government does not have to refund the service tax collected on

 

If assessee liable to pay service tax refund limitation period is applicable – High Court

Author: | Categories: High Courts, Judgments, Service Tax No comments
If assessee liable to pay service tax refund limitation period applies to refund application as stipulated u/s 11B of Central Excise Act 1944 – High Court ABCAUS Case Law Citation: ABCAUS 2022 (2017) (08) HC The Substantial Question of Law framed for determination: Whether the Customs, Excise and Service

 

Chit fund business not cash or fund management for service tax levy purpose – Supreme Court

Author: | Categories: High Courts, Judgments, Service Tax No comments
Chit fund business not cash or fund management for service tax levy purpose. Chit fund not covered u/s 12 of Section 65 of Finance Act 1994-Supreme Court ABCAUS Case Law Citation: ABCAUS 1289 (2017) (07) SC The Question framed for determination: Question No.1 – Whether chit fund activity can

 

Customs Central Excise Duties and Service Tax Drawback Amendment Rules 2017

Author: | Categories: Custom, Excise, Service Tax No comments
Customs Central Excise Duties and Service Tax Drawback Amendment Rules 2017 pursuant to GST Roll-out from 1st July 2017 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 58/ 2017-CUSTOMS (N.T.) New Delhi, the 29th June, 2017  G.S.R. 723(E).—In exercise of the powers conferred by section 75 of the Customs Act,

 

Service Tax Mega Exemption-Pradhan Mantri Vaya Vandana Yojana. Notification 17/2017

Author: | Categories: Service Tax No comments
Service Tax Mega Exemption-Pradhan Mantri Vaya Vandana Yojana. PMVVY is a subsidized pension plan for citizens aged  60 year/more [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification  No. 17/2017-Service Tax  New Delhi,