Category Archives: Service Tax

Revised Procedure for E filing of Central Excise returns and Service Tax arrear Returns : Circular No. 1069/2/2019/2019 CX

By | May 9, 2019

On May 08, 2019 vide Circular No. 1069/2/2019/2019 CX, in order to integrate the existing ACES functionalities of Central Excise and Service Tax with GST, data migration from ACES to CBIC-GST application has been started and is expected to be completed by May 25, 2019. Post migration taxpayers will be able to log in on… Read More »

Section 105 of Finance Act 2018 : Special provision for exemption from service tax in certain cases relating to life insurance services provided by Naval Group Insurance Fund to personnel of Coast Guard retrospectively Service Tax

By | April 1, 2018

Section 105 of Finance Act 2018 [Section 105 of Finance Act 2018 deals with Special provision for exemption from service tax in certain cases relating to life insurance services provided by Naval Group Insurance Fund to personnel of Coast Guard retrospectively and is covered in CHAPTER IV INDIRECT TAXES] Service tax Special provision for exemption from service… Read More »

Service Tax Return Date April to June 2017 – Notification No 18 / 2017 Service Tax Dtd 22nd june 2017

By | June 22, 2017

Service Tax Return Date from 1st April 2017 to 30th  June 2017  can be filed upto 15th August 2017 in Form ST 3 or ST 3C as the case may be  as per  Notification No 18 / 2017 Service Tax Dtd 22nd june 2017 Download Notification No 18 / 2017 Service Tax Dtd 22nd june… Read More »

Foods to Workers at subsidized rate is not service , No Service tax

By | May 19, 2017

Held  The food supplied by an employer to its employees at a subsidized rate forms part of the wages under Section 2(rr) of the Industrial Disputes Act, 1947. Once the activity undertaken by the petitioner in the form of supply of food to its workers at a subsidized rate is understood to be part of… Read More »

Refund claim of service tax paid by mistake couldn’t be rejected due to expiry of time period

By | May 9, 2017

Held In the instant case, the amount deposited by the assessee-Appellants without any authority of law cannot be considered as Service Tax. As per Article 265 of the Constitution, no tax can be collected without any authority of law. At the relevant time, there was no authority of law to collect Service Tax on the… Read More »

Govt. exempts service tax on Pradhan Mantri Vaya Vandana Yojna

By | May 5, 2017

Govt. exempts service tax on ‘Pradhan Mantri Vaya Vandana Yojna’ [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 New Delhi, the 4th May, 2017 No. 17/2017-Service Tax G.S.R.….(E).- In exercise of the powers conferred by sub-section (1) of… Read More »

Offices of Service Tax in Delhi Zone Shifted

By | April 29, 2017

OFFICE OF THE CHIEF COMMISSIONER OF SERVICE TAX DELHI ZONE DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA PUBLIC NOTICE Offices of Service Tax in Delhi Zone (listed as under) have shifted to the following new address: EIL Annexe Building, Plot No. 2B, Bhikaji Cama Place, New Delhi-110066 EPABX No: 011-40785858 1. Chief Commissioner… Read More »