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    Highlights
    All› Service Tax › Service Tax - 2018
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    December 29, 2018   Case Laws Service Tax
    Lead Generators Not Insurance Agents: Commissions Excluded from Assessable Value for Tax Under Finance Act, 1994.
    December 28, 2018   Case Laws Service Tax
    Re-rubberisation of Rollers Reclassified from Maintenance to Business Auxiliary Services; Tax Demand Overturned.
    December 28, 2018   Case Laws Service Tax
    Appellant Eligible for Cenvat Credit Refunds on Input Services for Export, Including Club, Cab, Maintenance, and Visa Services.
    December 28, 2018   Case Laws Service Tax
    Refund Adjudication u/r 5 Should Ignore Rule 2(l) Requirements for CENVAT Credit on Export Services.
    December 27, 2018   Case Laws Service Tax
    CAG's Authority to Conduct Compulsory Service Tax Audit of Private Agencies u/r 5A Challenged; Audit Stayed.
    December 27, 2018   Case Laws Service Tax
    CENVAT Credit Allowable: Disputed Services Not Excluded u/r 2(l) Input Services Category.
    December 26, 2018   Case Laws Service Tax
    Reassessment Ordered for Site Formation Services Penalty u/s 77 of Finance Act; CESTAT to Review Case.
    December 26, 2018   Case Laws Service Tax
    Proprietary Concern Avoids Penalty After Late ST-3 Returns by Settling Full Service Tax with Interest.
    December 26, 2018   Case Laws Service Tax
    Service Tax Demand on Director Fees Challenged Due to Lack of Documents Proving Employer-Employee Relationship.
    December 25, 2018   Case Laws Service Tax
    Court Rules Against Restricting Input Tax Credit to One Unit for IP Rights and IT Services.
    December 25, 2018   Case Laws Service Tax
    Show Cause Notice Based Only on Audit Objections Cannot Allege Suppression: Legal Decisions Affirm.
    December 25, 2018   Case Laws Service Tax
    Appellant's Non-Disclosure of Renegotiation Leads to Extended Limitation Period for Service Tax Assessment.
    December 24, 2018   Case Laws Service Tax
    National Authority Faces Demand for Unpaid Differential Service Tax Due to TDS Discrepancy in Financial Reporting.
    December 24, 2018   Case Laws Service Tax
    Appellant's land rights as consideration included in villa sales value; demand set aside.
    December 22, 2018   Case Laws Service Tax
    Reworking Threaded Die Rolls Classified as Service, Not Manufacturing, and Subject to Service Tax.
    December 22, 2018   Case Laws Service Tax
    Appellant Not Liable for Service Tax Despite SEZ Unit's Non-Compliance with Legal Provisions.
    December 22, 2018   Case Laws Service Tax
    Service Tax for Software Engineers Housing Association Works Contracts Capped at 30% of Total Consideration.
    December 22, 2018   Case Laws Service Tax
    Lump Sum Work Agreements on Rate Contracts Exempt from Manpower Recruitment Service Tax Classification.
    December 22, 2018   Case Laws Service Tax
    One-Year Appeal Delay Excused Due to Unclear Order Communication and Unknown Receiver Identity.
    December 21, 2018   Case Laws Service Tax
    Debate Over Six-Month Limitation on Service Tax Refunds and Constitutionality of Finance Act's Section 103.

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      Service Tax

      Job work - service or manufacture? - appellants received worn...

      Reworking Threaded Die Rolls Classified as Service, Not Manufacturing, and Subject to Service Tax.

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      Service TaxDecember 22, 2018Case LawsAT
      Job work - service or manufacture? - appellants received worn out threaded die rolls from their customers for rework/remanufacturing/reconditioning - The nature of activity is not a manufacturing activity - liable to service tax under maintenance or repair services.
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