Home Highlights September 2012 Year 2012 This

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1. Electronic refund of service tax paid on taxable services used for exports of goods - Trade Notice

2. CENVAT Credit - input services for providing output service namely sponsorship service - Appellant has collected service tax wrongly from service recipient and paid to...

3. Rate of interest on delayed payment of service tax - The respondents have quantified interest 24% per annum on the basis of Notification dated 01.03.2016 presuming that...

4. Evasion of Service Tax - Punishable offence - initiation of criminal proceedings - the power of arrest in Service Tax is available only if a person collects any amount...

5. Central Government, creation of the State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT)

6. New Accounting Code for the purpose of Accounting of collection of Service Tax - Trade Notice

7. Classification of service - Management Maintenance or Repair Services or not - SCN is very vague - Out of total 16 work orders, the Appellant has rightly collected...

8. Amendment of section 75 - service tax - a higher rate of interest would apply to a person who has collected the amount of service tax from the service recipient but not...

9. Section 43B is applicable in the case of sales tax and excise duty but same could not be in case of service tax: CIT (A) held that assessee never allowed deduction on...

10. Levy of penalty u/s 77 and 78 of the Finance Act, 1994 - evasion of service tax - appellant collected service tax from the service receivers but failed to deposit the...

11. Classification of services - Benefit of exemption from GST - pure services or not - solid waste management service provided by the applicant to Notified Area Authority,...

12. Central Government notifies special procedure by a registered person engaged in manufacturing of the goods - Notification

13. CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

14. Electronic Sealing - deposit in and removal of goods from Customs Bonded warehouses - Trade Notice

15. Rent-a-cab Service - Even when they collected the service tax, they have not deposited with the Government. The assessee has also not filed ST-3 returns and thereby...