[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) New Delhi, the 12th November, 2015 NOTIFICATION No. 25/2015-Service Tax G.S.R. (E).-In exercise of the powers conferred by sub-section (1) read with sub-section (2) of section 94 of the Finance Act,… Read 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) New Delhi, the 12th November, 2015 NOTIFICATION No. 24 /2015-Service Tax G.S.R.….(E).In exercise of the powers conferred by sub-section (2) of section 68 of the Finance Act, 1994 (32 of 1994)… Read 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) New Delhi, the 12th November, 2015 NOTIFICATION No. 23 /2015-Service Tax G.S.R.…(E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994)… Read More »
Ministry of Finance of govt of India on 12-November, 2015 issued the following press release Clarifications on Swachh Bharat Cess Swachh Bharat Cess will come into effect from 15th November 2015, at the rate of 0.5% on all services, which are presently liable to service tax. This will translate into a tax of 50 paisa… Read More »
F. No.296/07/2015-CX.9 Govt. of India Ministry of Finance Department of Revenue (Central Board of Excise and Customs) New Delhi, the 10 th November, 2015 PRESS RELEASE Exporters of services today accumulate CENVAT credit on both input services and input goods as they are unable to set-off their input levies. Speedy grant of refund of accumulated… Read More »
Circular No. 187/6/2015-Service Tax F. No. 137/62/2015-Service Tax Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs Service Tax Wing New Delhi, dated 10th November, 2015 To All Principal Chief Commissioners of Central Excise All Chief Commissioners of Central Excise/Service Tax Principal Directors General of Goods & Services Tax/Systems/… Read More »
The appellant herein is conducting fifteen courses in their educational institutes. Issue : Revenue entertained a belief that the courses conducted by the appellant would be liable for service tax under the category of “commercial training or coaching centres”. Assessee Claim :- Appellant contested the show-cause notice before the adjudicating authority on the ground that… Read More »
Facts of the case Appellant are holders of services tax registration under the category of authorized service station for Maruti Udyog Ltd., they were undertaking servicing of the vehicles one free service provided during the warranty period and paid service provided after the warranty period. Issue :- It was observed by the authorities that the… Read More »
Summary of Decision :- It has been held that the appellant are not in the business of maintenance and repair or management of immovable property. They are collecting one time maintenance charges from their buyers to whom they have sold the flats. They are only paying on behalf of various buyers (as trustees) of flats… Read More »
It is for the designated authority to decide whether the show-cause notice has to be issued or not. So also it is within the control of the designated authority to decide whether the decision arrived has to be in the form of an order passed or in the form of letter. In the present case,… Read More »