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    December 31, 2013   Case LawsService Tax
    Service Tax Valuation Includes Wages, Provident Fund, and Insurance Amounts Charged to Customers.
    December 31, 2013   Case LawsService Tax
    Applicant Eligible for Exemption on Service Tax for Free Services During Warranty Under Notification No.12/03-ST.
    December 31, 2013   Case LawsService Tax
    Canteen Building Construction Recognized as Input Service Pre-March 2011 u/r 2(1) of Cenvat Credit Rules 2004.
    December 31, 2013   Case LawsService Tax
    Waiver of Penalties Granted for Delayed Service Tax Payment Due to Section 80 Invocation; HDFC Bank Involvement Cited.
    December 30, 2013   Case LawsService Tax
    CENVAT Credit Eligibility: Debit Notes Accepted if They Contain All Required Invoice Elements.
    December 30, 2013   Case LawsService Tax
    Advance Tax Payment Made in December 2008 for April 2009 Obligation; Adjustment Permitted, Not Overpayment.
    December 30, 2013   Case LawsService Tax
    ISDs were not obligated to proportionately distribute service tax according to rules at the relevant time.
    December 30, 2013   Case LawsService Tax
    Court Examines Valuation of Business Support Services for Vehicle Parking Fees, No Malicious Intent Found by Appellant.
    December 30, 2013   Case LawsService Tax
    Rebate Claim for Software Export Rejected Due to Filing Error; Case Remanded for Further Review Under Notification No. 12/2005-S.T.
    December 30, 2013   Case LawsService Tax
    No penalty for service tax paid before show cause notice due to lack of qualified staff as mitigating factor.
    December 28, 2013   Case LawsService Tax
    Refund Claims Wrongly Denied Under Notification No.41/2007; Rejection Grounds Deemed Invalid and Set Aside.
    December 28, 2013   Case LawsService Tax
    Applicant Eligible for Service Tax Exemption on Free Warranty Service per Notification No. 12/03-ST Dated June 20, 2003.
    December 28, 2013   Case LawsService Tax
    Appellant's Penalty u/ss 76 and 78 Should Be Waived After Section 77 Penalty Was Waived by Authority.
    December 28, 2013   Case LawsService Tax
    Court Rules Appellant Not a Management Consultant, Exempt from Service Tax on Lubricating Oil Sales Assistance.
    December 27, 2013   Case LawsService Tax
    Court Rules Pre-Tax Services Not Included in Taxable Value If Payment Received After Tax Implementation.
    December 24, 2013   Case LawsService Tax
    Appellant's Services for Mother Vessels Classified as 'Supply of Tangible Goods,' Not 'Storage and Warehousing' for Tax Purposes.
    December 24, 2013   Case LawsService Tax
    Leases Without Asset Transfer or Ownership Risks Are Not Financial Leases in Banking.
    December 24, 2013   Case LawsService Tax
    Service Tax Under Reverse Charge Deemed Revenue Neutral; Allegation of Suppression Found Unsustainable.
    December 24, 2013   Case LawsService Tax
    Appellate Authority Partially Waives Penalty for Service Tax Non-Payment u/s 80 of Finance Act, 1994.
    December 23, 2013   Case LawsService Tax
    Public Sector Undertaking under Government Ministry can't be accused of tax evasion for seeking Finance Ministry's clarification.
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    Highlights
    All› Service Tax › Service Tax - 2013
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    December 31, 2013   Case Laws Service Tax
    Service Tax Valuation Includes Wages, Provident Fund, and Insurance Amounts Charged to Customers.
    December 31, 2013   Case Laws Service Tax
    Applicant Eligible for Exemption on Service Tax for Free Services During Warranty Under Notification No.12/03-ST.
    December 31, 2013   Case Laws Service Tax
    Canteen Building Construction Recognized as Input Service Pre-March 2011 u/r 2(1) of Cenvat Credit Rules 2004.
    December 31, 2013   Case Laws Service Tax
    Waiver of Penalties Granted for Delayed Service Tax Payment Due to Section 80 Invocation; HDFC Bank Involvement Cited.
    December 30, 2013   Case Laws Service Tax
    CENVAT Credit Eligibility: Debit Notes Accepted if They Contain All Required Invoice Elements.
    December 30, 2013   Case Laws Service Tax
    Advance Tax Payment Made in December 2008 for April 2009 Obligation; Adjustment Permitted, Not Overpayment.
    December 30, 2013   Case Laws Service Tax
    ISDs were not obligated to proportionately distribute service tax according to rules at the relevant time.
    December 30, 2013   Case Laws Service Tax
    Court Examines Valuation of Business Support Services for Vehicle Parking Fees, No Malicious Intent Found by Appellant.
    December 30, 2013   Case Laws Service Tax
    Rebate Claim for Software Export Rejected Due to Filing Error; Case Remanded for Further Review Under Notification No. 12/2005-S.T.
    December 30, 2013   Case Laws Service Tax
    No penalty for service tax paid before show cause notice due to lack of qualified staff as mitigating factor.
    December 28, 2013   Case Laws Service Tax
    Refund Claims Wrongly Denied Under Notification No.41/2007; Rejection Grounds Deemed Invalid and Set Aside.
    December 28, 2013   Case Laws Service Tax
    Applicant Eligible for Service Tax Exemption on Free Warranty Service per Notification No. 12/03-ST Dated June 20, 2003.
    December 28, 2013   Case Laws Service Tax
    Appellant's Penalty u/ss 76 and 78 Should Be Waived After Section 77 Penalty Was Waived by Authority.
    December 28, 2013   Case Laws Service Tax
    Court Rules Appellant Not a Management Consultant, Exempt from Service Tax on Lubricating Oil Sales Assistance.
    December 27, 2013   Case Laws Service Tax
    Court Rules Pre-Tax Services Not Included in Taxable Value If Payment Received After Tax Implementation.
    December 24, 2013   Case Laws Service Tax
    Appellant's Services for Mother Vessels Classified as 'Supply of Tangible Goods,' Not 'Storage and Warehousing' for Tax Purposes.
    December 24, 2013   Case Laws Service Tax
    Leases Without Asset Transfer or Ownership Risks Are Not Financial Leases in Banking.
    December 24, 2013   Case Laws Service Tax
    Service Tax Under Reverse Charge Deemed Revenue Neutral; Allegation of Suppression Found Unsustainable.
    December 24, 2013   Case Laws Service Tax
    Appellate Authority Partially Waives Penalty for Service Tax Non-Payment u/s 80 of Finance Act, 1994.
    December 23, 2013   Case Laws Service Tax
    Public Sector Undertaking under Government Ministry can't be accused of tax evasion for seeking Finance Ministry's clarification.

    Highlights

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      Service Tax

      The liability to pay the tax arose only in April 2009, but the...

      Advance Tax Payment Made in December 2008 for April 2009 Obligation; Adjustment Permitted, Not Overpayment.

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      Service TaxDecember 30, 2013Case LawsAT
      The liability to pay the tax arose only in April 2009, but the payment was made in December 2008. Thus the payment made in December 2008, can only be an advance payment of tax and not an excess payment of tax - Adjustment allowed - AT
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