Background and legal position – Service Tax Audits by Department Service Tax law also operates under the concept of self-assessment like income tax laws, The assessee self assesses his/her tax and pays the service tax dues at particular time intervals as prescribed . All the business transactions are disclosed to the revenue by filing of […]
Category Archives: Service Tax
Service tax rates,taxable services in india
Wrongly Paid Service Tax under reverse charge is refundable CESTAT, HYDERABAD BENCH ‘SMB’ ICOMM Tele Ltd. v/s Commissioner of Customs, Central Excise & Service Tax, Hyderabad III MS. SULEKHA BEEVI C.S, JUDICIAL MEMBER FINAL ORDER NO. A/30316/2016 APPEAL NO. ST/2075/2011 P. Dwarakanath, Consultant for the Appellant. Raj Kumar Maji, AC (AR) for the Respondent.
Distribution of Cenvat Credit by Input Service Distributor “Input service distributor” is defined in Rule 2(m) of Cenvat Credit Rules, 2004.In simple words a input service distributor is a head office/intermediary office which controls the business of manufacturer or producer of final products or output service provider and performs following activities:-
Service tax not reimbursement if not mentioned in Contract or tender HIGH COURT OF PATNA Multi Engineering & Scientific Corporation v/s Bihar State Electricity Board RAMESH KUMAR DATTA AND SMT. ANJANA MISHRA, JJ. CIVIL WRIT JURISDICTION CASE NO. 4250 OF 2012 Mrigank Mauli and Sanjay Kumar for the Petitioner. Mrs. Nilu Agrawal, Jainendra Kumar Sinha and Kumar […]
Cenvat Credit allowed if premises not registered with Service Tax Department CESTAT, HYDERABAD BENCH ‘SMB’ GE India Exports (P.) Ltd. v/s. Commissioner of Customs, Central Excise & Service Tax, Hyderabad-II MS. SULEKHA BEEVI C.S, JUDICIAL MEMBER FINAL ORDER NO. A/30282/2016 APPEAL NO. ST/28026/2013 CST v. Convergys India (P.) Ltd. [2009] 21 STT 67 (New Delhi-Cestat) (para 4.6).