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Refund claim rejected as time bared - the amount deposited by the appellant during the investigation can never be construed as a duty - it is held as deposited under protest - refund allowed - Tri Abatement of duty - Rule 10 of the Pan Masala Packing Rules – Just because the Superintendent s remark regarding sealing does not mention the time of sealing, it cannot be presumed that on 4th April 2009 and 3rd July 2009, the factory had operated. - Tri As the data is being retrieved or access by the applicants to their own database which were in US, UK and India, therefore, it cannot be prima facie held as import of services - Tri Free call services provided to employees by cellular companies - pre deposit ordered by the CESTAT to the extent of Rs. 80 crores reduced to Rs. 25 crores. - HC Valuation - import of replicators - purchase of DVDs from India - the licence fee and royalty paid by the respondent to the licensor is includable in the value of the goods purchased from the replicator(s). - Tri Valuation of shares - Difference between value of share on the date of its allotment and the price of warrant paid as per letter of allot - proviso (iv) of section 48 not applicable - Tri Reopening of assessment - The prime requirement for the validity of a notice issued under section 148 is that the reasons recorded should have a live link or nexus with the material on record. - HC There is no need to discuss provisions of sections 70, 71 & 32(2) elaborately as the CIT erred in coming to the conclusion that current year's depreciation cannot be allowed to be set off against capital gains. - Tri Residential status - foreign going vessel - he was outside Indian territory for 230 days and the requirement of section 6 for being outside India for 182 days, he become 'non-resident'. - Tri Transfer of the merchant banking business - nature of the transfer does not attract the provision of section 50B in relation to slump sale also as there is no transfer of an undertaking by the assessee. - Tri Bad debts / business loss - The loans given to staff has been written off since the same are irrecoverable in view of transfer of the merchant banking business. - deduction allowed - Tri U.P. Value Added Act, 2008 - every dealer holding registration certificate under the erstwhile Act, as a dealer, is deemed to be registered under the new Act - non-obtaining of biometrics data, as in the instant case, will not invalidate the registration certificate. - HC Petitioner is not personally liable to pay the outstanding dues under the U.P. Trade Tax/Sales Tax Act of the Private Limited Company but under CST he is liable to pay the dues - HC Refund claim denied - period of limitation - cause of action arose only on 15/11/06, when they paid for the second time as a result of audit objection - refund claim is withing period - Tri Rejection of Refund claim – appellant filed under protest letter on 7.1.1987. - after two days they filed six nos. classification lists - thus, the under protest letter has no effect in the eye of law - Tri An educational qualification recognized by law will not cease to be recognized by law merely because for practicing in the field to which the qualification relates, a further examination held by a body regulating that field of practice is to be taken. - HC Fulfillment of export obligation – it is not open to the customs authorities to presume that extension of the LOP would be granted by the Development Commissioner to facilitate evasion of duty. - HC Merely because the CIT is having a different view, the same would not entitle him to initiate revision proceedings u/s 263, if the view taken by the assessing officer is one of the possible views. - Tri    Left Stop Right
Service Tax Circulars

Service Tax
Year:-


Circular / Instructions / Trade Notices

 
 
Showing 1 to 20 of 548 Records
1 169/4/2013-ST - dated - 13-05-2013
 
Regarding The Service Tax Voluntary Compliance Encouragement Scheme-clarifications
 
2 03/2013-Service Tax - dated - 23-04-2013
 
Date for filing the ST-3 return, for the period from Oct'12 to March'13 has been extended from 25th Apr, 2013 to 31st August, 2013
 
3 168/3/2013-ST - dated - 15-04-2013
 
Regarding tax on service provided by way of erection of pandal or shamiana
 
4 02/2013 - dated - 12-04-2013
 
Date for filing of the Form ST-3 for the period 1-7-2012 to 30-9-2012 has been extended from 15-4-2013 to 30-4-2013
 
5 01/2013 - dated - 06-03-2013
 
Date extension for service tax return for period July, 2012 To Sept, 2012 from 25th March to 15th April, 2013
 
6 D.O.F. No. 334/3/2013-TRU - dated - 28-02-2013
 
Union Budget 2013: Changes in Service Tax-reg.
 
7 F. No. 137/98/2006-CX-4 ( Part-I) - dated - 22-02-2013
 
Instruction regarding Notification No. 1/2013- Service Tax dated 22-2-2013 which seeks to amend the Service Tax Rules 1994 so as to prescribe the revised return Form ST3 and also stipulate that the last date for filing a return for the period July 2012 to September 2012, is 25th March 2013.
 
8 167/2 /2013 - ST - dated - 01-01-2013
 
Regarding Service tax on services by way of transportation of goods by rail/vessel – transportation of milk
 
9 166/1/2013 -ST - dated - 01-01-2013
 
Clarification in respect of notices/ reminder letters issued for life insurance policies - regarding.
 
10 F.No.01(32)/R(Judl.)/CESTAT/2012 - dated - 21-12-2012
 
Appeals and Stay Applications are to be listed in the Cause List Chronologically age-wise.
 
11 16/2012-13 - dated - 21-12-2012
 
Direct credit of Refund/ Rebate to the Exporters’ credit by way of Electronic payment under RTGS/ NEFT facility-reg.
 
12 F. No. 137/22/2012 - dated - 30-11-2012
 
Amendment in Form ST-1 consequent to restoration of accounting codes
 
13 165/16/2012 - dated - 20-11-2012
 
Restoration of service specific accounting code for the purpose of payment of service tax under the Negative List approach All Taxable Services- regarding.
 
14 F.No.334/6/2012-TRU - dated - 06-11-2012
 
Suggestions from the Industry and Trade Associations for Budget 2013-14 regarding changes in direct and indirect taxes.
 
15 5/2012 - dated - 06-11-2012
 
Setting up of a Grievance Redressal Mechanism
 
16 4/2012 - dated - 06-11-2012
 
Implementation of Service Delivery Excellence Model ('SEVOTTAM') in Customs, Central Excise & Service Tax Commissionerate, Aurangabad
 
17 06/2012 - dated - 05-11-2012
 
Modified version of the Service Tax Return (ST-3) for the quarter April June 2012.
 
18 C.No.IV(16)HQ/Tech/ST/TN/197/2011 - dated - 02-11-2012
 
Procedure and documents required in respect of Single/Centralized Registration under Rule 4 of Service Tax Rules, 1994 -Corrigendum/Addendum
 
19 17/ST/2012 - dated - 02-11-2012
 
Modified Version of Service Tax Returns (ST-3). reg.
 
20 48/ST/2012 - dated - 31-10-2012
 
Clarification on Service Tax per on the amount of foreign currency remitted to India from overseas
 
 
 
 
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