Home Highlights January 2019 Year 2019 This

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1. SVLDRS - rejected on the ground of ineligibility - quantification of service tax liability on or before 30.06.2019 - It is evident that the word ‘quantified’ under the...

2. Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

3. Territorial Jurisdiction - demand of service tax - Commissioner of Service Tax, Bangalore has no jurisdiction to make any demand of service tax in respect of...

4. SVLDRS - rejection on the ground that the demand was not finally quantified nor communicated to the party on or before 30.06.2019 - The Scheme covers not only cases...

5. The High Court dismissed the writ petition challenging the notice issued u/s 65 of the Maharashtra Goods and Services Tax Act, 2017 for conducting an audit for the...

6. CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

7. CESTAT, an Appellate Tribunal, addressed the issue of classifying services as either business auxiliary or legal services. The appellant provided Legal Consultancy...

8. SVLDRS - amount paid as pre-deposit and/or deposit during enquiry, investigation or audit is required to be deducted after extending the relief available - the action of...

9. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

10. Service Tax Audit - Post GST era - Power of Officers of the CGST Audit to conduct audit as per Section 174 (2) (e) & (f) of the Act of 2017 read with the Act of 1994 -...

11. Refund of unutilized CENVAT Credit - Output service - services on which no tax was payable by the Respondent - The assessee is a firm of legal practitioners, which...

12. Once a service is subjected to service tax, the same service cannot be taxed again, as it would amount to double taxation, which is impermissible. In this case, even...

13. Legal Services / Services of an Advocate - Recovery of Service Tax alongwith interest and penalty - The High Court observed that, as set out in the Notification, the...

14. Zonal jurisdiction of inquiry investigation - transfer of such inquiry/investigatio - The requirement is the application of well-known legal principles involved in each...

15. Legality of SFIO Investigation - non-maintenance of the registered office at the address mentioned in Form No.10 - The High court found no statutory or legal impediment...