In a recent judgment, the Hon’ble Delhi High Court, bench of Justice S. Muralidhar and Justice Vibhu Bakhru, in the matter of Suresh Kumar Bansal v. Union of India & Ors. [W.P. (C) 2235/2011] has set aside the provision of Section 65(105)(zzz) of the Finance Act,1994, which includes “taxable service” provided to any person, by any another … Continue reading Don’t Pay Service Tax to Builders

As we know that all service tax is leviable on all services except those, which are exempted by way of Mega Exemption Notification or Negative List provided under the Finance Act, 1994. The Central Government vide Notification No. 25/2012- Service Tax dated 20.06.2012 has exempted various taxable services. Entry No. 6 of the said Notification … Continue reading Service Tax on Senior Advocates_Rollback by Central Government

In the Delhi High Court, Mega Cabs Pvt. Ltd. filed writ petition (C) No. 5192/2015 [[Mega Cab v UOI and Anr.] challenging the validity of Rule 5A(2) of the Service Tax Rules, 1994 as substituted by Notification No. 23/2014-ST, dated 05.12.2014, clause (k) of sub-section (2) of section 94 of the Finance Act, 1994 as … Continue reading Mega Cabs Private Limited v. Union of India Ors.

As we all know, the Central Government vide Union Budget 2016-17 introduced a new Cess namely ‘Krishi Kalyan Cess’ (“KK Cess”), to be levied @ 0.5 per cent on the value of taxable services w.e.f June 01, 2016. For the said purpose, a separate chapter was inserted (i.e. Chapter VI) in the Finance Bill, 2016, … Continue reading Short Note on Krishi Kalyan Cess- New levy under the Finance Act, 2016