Category: Service Tax
Regime of service tax can not be invoked if assessee had regularly paid amount of VAT liability towards the same transaction ABCAUS Case Law CitationABCAUS 3568 (2022) (01) SC The assessee was engaged in conversion of analog cinema content into digital format. The movies were exhibited in theaters …
Gas regulating measuring equipment installed at customers site fulfills the description in Section 65(105)(zzzzj) of a taxable service – SC ABACUS Case Law CitationABCAUS 3376 (2020) (08) SC Important case law relied upon by the parties:Indian National Shipowners’ Association and Anr. v. Union of India and others The …
Clubs or associations incorporated prior to 1.7.2012 not liable to service tax on the principle of mutuality ABCAUS Case Law Citation:ABCAUS 3308 (2020) (05) HC Important case law relied upon by the parties:DALCO Engineering Private Limited v. Satish Prabhakar PadhyeDwarkadas Khetan and Co. v. CIT
Requirement of reversal of credit under rule 6(3) Cenvat Credit Rules 2004 Circular 213/3/2019 -Service Tax F. No. 137/3112013-Service Tax Government of India Ministry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsService Tax Wing*** New Delhi, dated 5th July, 2019 All Principal Chief /Chief Commissioners of …
Service Tax notice quashed as pre-show cause notice consultation was mandatory as per CBIC Master Circular. Exception not apply on mere possibility of offence ABCAUS Case Law Citation: ABCAUS 2915 (2019) (05) HC Important Case Laws Cited/relied upon by the parties Acquired Services Pvt. Ltd. v. Commissioner of …
CBIC analysis of ITR/TDS data received from CBDT shows possible leakage of Service Tax revenue As per Central Board of Indirect Taxes & Customs (CBIC), DG (Systems) has undertaken an analysis of the Income Tax Returns (ITR)/Tax deducted at Source (TDS) data for FY 2015-16 received from the …
No service tax on services provided under Deen Dayal Upadhyaya Grameen Kaushalya Yojana by way of training/courses which are certified by National Council for Vocational Training MINISTRY OF FINANCE (Department of Revenue) (CENTAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 1/2019-Service Tax New Delhi, the 6th March, 2019 …
Writ Petition was not maintainable against show cause notice on the issue of service tax classification as cargo handling service instead of goods transport agency–Supreme Court quashes High Court order ABCAUS Case Law Citation:ABCAUS 2802 (2019) (02) SC Important Case Laws Cited/relied upon by the parties Deputy Commissioner, …
No arrest for non payment of service tax without show cause notice – Supreme Court upholds Delhi High Court Judgment ABCAUS Case Law Citation:ABCAUS 2763 (2019) (01) SC The Delhi High Court had quashed the arrest for non payment of service tax without show cause notice. The High …
Refund of service tax to flat owners-SLP admitted against recent judgment of Delhi High Court directing Commissioner to make refund within 4 months ABCAUS Case Law Citation: ABCAUS 2720 (2019) (01) SC The Hon’ble Delhi High Court, in 2016, had declared Section 65(105)(zzzh) of the Finance Act 1994 …
