CESTAT, MUMBAI BENCH Commissioner of Service Tax v. Balaji Telefilms Ltd. M.V. RAVINDRAN, JUDICIAL MEMBER AND C.J. MATHEW, TECHNICAL MEMBER APPEAL NO. ST/651/2010 CROSS OBJECTION NO. ST/CO.13/2011 ORDER NOS. A/86272-86273/2016/STB SEPTEMBER 9, 2015 V.K. Singh, Special Counsel for the Appellant. Badrinarayanan, Advocate for the Respondent. ORDER C.J. Mathew, Technical Member – Revenue is in… Read More »
Service Tax Registration required for availment of CENVAT ? Issue : Whether, the provisions contained in Rule 3 and 4 of the Service Tax Rules 1994 are mandatory or procedural in nature and the service provider can avail the benefit of availment of cenvat credit and refund of unutilized cenvat credit without registration?” Held Insofar… Read More »
C.No.296/07/2016-CX.9 Govt. of India Ministry of Finance Department of Revenue (Central Board of Excise and Customs) New Delhi, the 25th April, 2016 OFFICE MEMORANDUM Please find enclosed a press release issued by Central Board of Excise and Customs w.r.t. — “Extension of date for filing of ST3 Returns” for taking necessary action at your end.… Read More »
Service Tax Registration Legal Provisions for Service Tax Registration The legal provisions for registration in service tax are contained in section 69 of the Finance Act, 1994, rule 4 of the Service Tax Rules, 1994 and the Service Tax (Registration of Special Category of Persons) Rules, 2005. Paragraph 2 of Circular 97/8/2007-Service Tax dated 23-8-2007 Central… Read More »
Negative list of services Neagtive list of services are those services which are categorised as services but not taxable u/s 66D. Negative List of services are defined in the Section – 66D of Finance Act, 1994 Read Also :Service Provided by Govt Taxable w.e.f 01.4.2016 66D. The negative list shall comprise of the following services, namely:—… Read More »
Facts of the Case Amway is a company engaged in marketing and sale of consumer products and it markets its products through direct selling and for this purpose Amway appoint persons as distributors who buy the products to be marketed from Amway at Distributors Acquisition Price (DAP) and are required to sell the same at… Read More »
As per Notification No. 25/2012 – Service Tax, dated 20th June, 2012 and subsequent Notifications issued by CBEC from time to time. LIST UPDATED UPTO 15.04.2016 1. Services provided to the United Nations or a specified international organization; [2. (i) Health care services by a clinical establishment, an authorised medical practitioner or para-medics; (Substituted for “Health care… Read More »
Vide notification dated 20.6.2012 service tax was imposed on the said service as exemption was granted only to entities registered under Section 12AA of the Act predominantly for religious purposes for general public by class legislation. Issue Declaring clause 13(c) of Notification No.25/2012 Service Tax dated 20.6.2012, as unconstitutional, void and illegal as it provides… Read More »
Clarifications regarding Services Provided by Government or Local Authority; Any Service Provided by the Government or a Local Authority to a Business Entity has been Made Taxable with Effect from 1st April 2016. Any service provided by the Government or a local authority to a business entity has been made taxable with effect from… Read More »
Clarifications Regarding Services Provided by way of Assignment of Spectrum Any service provided by the Government or a local authority to a business entity has been made taxable with effect from 1st April 2016. Prior to this, only support services provided by Government to business entities were taxable. In order to clarify doubts raised by… Read More »