Monday, August 10, 2020

Service Tax

Recovery of Salary from Employee not Revenue, not liable to Service Tax: CESTAT [Read Order]

The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), recently held that Recovery of salary from the employee, not revenue hence not come under the provisions of service...

Services under Separate Agreements Can’t be Clubbed together to Levy Services Tax: CESTAT [Read Order]

The New Delhi Bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has held that, services under Separate Agreements cannot be clubbed together to levy the Service Tax. The appellant has...

Concept ‘Allowed Loss and Consumption’ would not Qualify as ‘Consideration’ for Levy of Service Tax: CESTAT [Read Order]

In a recent case,  the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) New Delhi held that the concept of “allowed loss and consumption” in the Agreement between the parties...

No Service Tax on Services by Incorporated Clubs to Members, rules Supreme Court [Read Judgment]

The Supreme Court of India in the case of State of West Bengal v Calcutta Club Ltd. ruled that services rendered by incorporated clubs to members are exempted from service tax. The Assistant...

Cenvat Credit allowable to Legal Consultancy Services: CESTAT [Read Order]

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the legal consultancy services can be treated as an input for which cenvat credit is allowable. Appellant, a Software Technology Park...

Service Tax Refund to Assessee would amount to Unjust Enrichment If Burden shifted on Customers: Patna HC [Read Judgment]

The Patna High Court has recently held that if the service tax burden has already been shifted to the customers, the assessee cannot claim a refund of the same since it would...

Sale of Domain Name amount to Sale of Goods, No Service Tax Leviable: CESTAT [Read Order]

The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no service tax can be levied on the sale of the domain name as it amounts...

Delhi High Court admits Petition by Banks challenging Tax on Minimum Balance [Read Order]

A two-judge bench of the Delhi High Court, on Monday agreed to hear a petition filed by 13 banks against the tax department challenging notices imposing 38,000 crore as service tax on minimum balance. Show cause...

Most Popular