MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 6th November, 2015 No. 22/2015-Service Tax G.S.R. 843(E).—In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) read with sub-section (5) of section 119 of the Finance Act, 2015 (20 of 2015), the Central Government,… Read More »
Ministry of Finance 06-November, 2015 Government decides to impose a Swachh Brarat Cess at the rate of 0.5% on all serviceS presently liable to service tax, with effect from 15th November 2015; Proceeds from this cess to be exclusively used for Swachh Bharat initiatives Swachh Bharat Cess is not another tax but a step towards… Read More »
Course fees collected from the students comes into the account of the appellant who then pay 75% of the share to the training centre. In this view of the matter, the activity clearly falls outside the scope of the franchise service.The whole activity is only to impart high standard training CESTAT, MUMBAI BENCH Centre for… Read More »
Held:- Though the correct procedure for discharge of the service tax liability by the two parties is that the distributors raise bills for commissions that is due to them along with service tax and BSNL takes Cenvat Credit of tax paid by distributors for discharging liability on the telecommunication service provided by BSNL, such procedure… Read More »
Issue Whether services provided by the appellant to M/s. Hero Honda Motors Ltd. through Cricket Celebrities namely Shri. Saurav Ganguly, Shri. Virender Sehwag, Shri. Yuvraj Singh, Shri. Harbhajan Singh and Shri Zaheer Khan is advertising services or otherwise ? Facts of the Case In the instant case the Appellant, had a tripartite agreement with M/s… Read More »
Finance Act, 1994, being a special and complete Code, prevails over general provisions of IPC and, accordingly, for alleged non-payment of service tax, department cannot filed FIR under provisions of IPC HIGH COURT OF PUNJAB AND HARYANA Ajay Kumar Sandhu v. State of Haryana RAMESHWAR SINGH MALIK, J. CRM-M-NO. 29708 OF 2014 (O & M)… Read More »
Education Cess and Secondary and Higher Education Cess paid on inputs or capital goods received in the premises of the provider of output service on or after the 1st day of June, 2015 can be utilized for payment of service tax on any output service [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART… Read More »
Facts of the Case :- The appellant entered in royalty agreement with M/s. Shree Arvind Finishers, Ichalkaranji for using the goodwill “Finished by Shri. Arvind processors Pvt. Ltd” for which they were receiving an amount as per the said agreement., The appellant was under bona fide belief that since the VAT has been paid on the… Read More »
Press Information Bureau Government of India Ministry of Finance 26-October-2015 15:45 IST Mere transfer of title in immovable property is exempted from Service Tax In order to resolve a long standing issue relating to levy of Service Tax on sale of flats/dwellings etc. after issue of occupancy certificate but before issue of completion certificate in… Read More »
Circular No. 1009/16/2015-CX F. No. 96/54/2014-CX.1 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs New Delhi, dated the 23rd October, 2015 To Principal Chief Commissioner/ Chief Commissioner of Central Excise (All), Principal Chief Commissioner/ Chief Commissioner of Central Excise and Service Tax (All), Madam/ Sir, Sub: Central… Read More »