Category: Service Tax
Central Excise Officers of DGCEI have all India jurisdiction, can issue notices/enquire into service tax matters against any assessee even it is registered with one or multiple Commissionerates. ABCAUS Case Law Citation: ABCAUS 2630 (2018) (11) HC Important Case Laws Cited/relied upon: Sri Balaji Rice Company versus Commercial …
Under GST Regime service tax audit under Rule 5A can not be initiated  Gujarat High Court in a judgment with far reaching implications stayed Service Tax Audit by CAG. This would definitely put a break on the harassment of the assessees by authorities who were issuing fresh notice for service tax …
Director of a company arrested for evasion of Service Tax Officers of CGST Delhi North Commissionerate have arrested one Director of a Company for evasion of Service Tax. The Company had collected more than Rs. 3 Crores as Service Tax from its clients but had not deposited the …
Service tax not chargeable on ambulance Services by State govt and PSP to patients Circular 210 /2/2018-Service Tax F. No 137/5112016 Service Tax Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Service Tax Wing *** New Delhi, the 30th May, …
No service tax on free materials supplied by service recipients in Construction projects. Value of such goods not included in computation of gross amount under Notification No. 15/2004-ST-Supreme Court ABCAUS Case Law Citation: ABCAUS 2213 (2018) (02) SC In construction projects the builder assessees not only render services but …
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 …
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 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 …
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 …
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 …
