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1. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

2. Filing of revised return - time limit for filing of revised return - Rule 7B of Service Tax Rules-1994 - the revenue authorities have failed to consider the aspect of...

3. Service Tax (Third amendment) Rules, 2016 - Amendments in Half Yearly Return - Form ST-3 - Notification

4. Adjustment of excess payment of service tax - Sub-rule (3) of Rule 6 of the Service Tax Rules, 1994 have been amended providing for adjustment of excess payment against...

5. Adjustment of advance of service tax was paid but had not been shown in the ST-3 Return as advances and not been adjusted subsequently - Under Rule 6 of the Service Tax...

6. No penalty can be charged for non-filing / delayed filing of ST-3 return in case there is no service tax liability for Such period - But, levy of penalty confirmed for...

7. Fourth Amendment in Service Tax Rules, 1994 - Mandatory e-filing of ST return by all the assessee - Ntf. No. 43/2011 – Service Tax Dated: August 25, 2011

8. Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

9. CBEC amends Service Tax Rules, 1994 so as to specify the business entity as the person liable to service tax in respect of services provided by senior advocates - Notification

10. Whether the assessee is correct in discharging service tax on gross amount charged under Section 67 of the Finance Act, 1994 after availing CENVAT credit on inputs or...

11. Levy of late fee - ST-3 returns have not been filed in time - Section 70 - Rule 7(c) of Service Tax Rules, 1994 is a provision making assessee to pay late fee in case...

12. Central Goods and Services Tax (Seventh Amendment) Rules, 2018 - Corresponding rules amended accordingly.

13. Utilization of CENVAT Credit - payment of service tax for the purpose other than the ones defined under Section 3(4)(e) of the Cenvat Credit Rules, 2004 - recipient of...

14. Service tax registration form ST 1 amended to include accounting codes - Notification

15. Deduction u/s. 80IB(10) - non filling of return on time - the ITAT held that the return filed beyond the due date cannot claim deduction under section 80IB(10) as per...