Home Highlights August 2011 Year 2011 This

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1. Mandatory e-filing of ST return by all the assessee - Service Tax rules, 1994 amended.

2. Service Tax (Third amendment) Rules, 2016 - Amendments in Half Yearly Return - Form ST-3 - Notification

3. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

4. Central Goods and Services Tax (Fourth Amendment) Rules, 2019.

5. Filing of revised return - time limit for filing of revised return - Rule 7B of Service Tax Rules-1994 - the revenue authorities have failed to consider the aspect of...

6. Budget 2012-2013 - Amendments in Service Tax Rules, 1994 - Article

7. Income-tax (Second Amendment) Rules, 2019 - Filing of Returns (ITR) for the Assessment Year 2019-2020

8. Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

9. Adjustment of advance of service tax was paid but had not been shown in the ST-3 Return as advances and not been adjusted subsequently - Under Rule 6 of the Service Tax...

10. No penalty can be charged for non-filing / delayed filing of ST-3 return in case there is no service tax liability for Such period - But, levy of penalty confirmed for...

11. Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

12. Adjustment of excess payment of service tax - Sub-rule (3) of Rule 6 of the Service Tax Rules, 1994 have been amended providing for adjustment of excess payment against...

13. Amendments to various rules and forms - Central Goods and Services Tax (Amendment) Rules, 2022 - Notification

14. Cargo handling service or manpower supply service was the central issue. The demand raised for service tax on 'cargo handling service' was held unsustainable as the...

15. Whether the assessee is correct in discharging service tax on gross amount charged under Section 67 of the Finance Act, 1994 after availing CENVAT credit on inputs or...