This clarification brings a much needed end to all the speculation with regards to the levy of the Service Tax.

One of the most important judgments on ‘works contract' taxability pre-2007 has been pronounced by a 5 Member Larger Bench of Delhi CESTAT on March 19, 2015.

Rule 2 (l) of the CENVAT Credit Rules, 2004 (CCR) prescribes the definition of ‘input service'.

On July 22, 2015, Rajya Sabha Select Panel tabled its Report (119 Pages) on GST Constitutional Amendment Bill supporting almost all of the clauses therein.

The Finance (No. 2) Act, 2014 was enacted on August 6, 2014. As usual, certain amendments in indirect taxes have been made.

The basic premise of any Welfare State is to fulfil the increasing developmental needs of the country and its citizens by way of public expenditure.

Service Tax rate increased from 12.36% (including education cess and secondary and higher education cess) to 14% (with effect from a date to be notified after the enactment of the Finance Bill, 2015).

CESTAT LB, in Lanco Infratech Ltd & Others vs. CC, CCE & ST has held that laying of pipelines / conduits for lift irrigation systems and involving associated activities like trenching, masonry work, are taxable...

Bangalore CESTAT in Nektar Therapeutics Pvt. Ltd. vs. Commissioner of Customs, Central Excise and Service Tax, Hyderabad-IV has held that R&D activities provided by assessee are not taxable service...

CBEC has issued a clarification w.r.t. modus operandi of amended Sec 73, 76 & 78 of Finance Act as also Sec 11AC of Central Excise Act, in case of detections made dur-ing audit, investigation or scrutiny.

Finance Ministry has clarified that the service charges collected by Restaurants, Hotels and / or Eateries are not ‘Service Tax' collected on behalf of Central Govt.

In a recent judgment, Tower Vision India Pvt. Ltd. & Bharti Infratel Ltd. vs. CST, Delhi, the President has referred the issue pertaining to admissibility of CENVAT credit...