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Brought to you by www.servicetaxonline.com Upgrade to Paid Membership, Get Full Access | | Latest News Views and Stories | | Exports enjoying service tax benefits can avail edu cess exemption too | | The provisions of Section 95 of the Finance Act, 2004 and Section 140 of Finance Act, 2007 governs the levy and collection of Education Cess & Higher Education Cess on taxable services. These cesses are collected for the purpose of promoting quality basic education for the needy in India, a social responsibility of every government to its citizens and which has gained importance in view of the enactment of Right to Education Act, 2009. Presently right to education is accorded the same legal status as the right to life as provided by Article 21A of the Indian Constitution. This act ensures the provision of elementary education to every child in the age group of 6-14 years in an age appropriate classroom in the vicinity of his/her neighbourhood...more | | | | | Latest Circular | | | | Recent Important Judgement | | STO 2010 CESTAT 255 | Service Tax: Security Agency Service :
Pre-deposit: Board constituted under the Maharashtra Private Security Guards (Regulation of Employment & Welfare) Act, 1981 is prima facie not coming within the definition of `security agency' inasmuch as it does not appear to be a commercial concern. In the result, there will be waiver of pre -deposit and stay of recovery in respect of the service tax amount interest thereon and penalties. (para 7,8)...more | | | | | STO 2010 CESTAT 256 | Service Tax: Appeal hit by time bar: Date of communication of Order: Remand :
The limitation for filing appeal starts from the period of communication of the order and not by sending order itself. There is also no evidence received from the Postal department to show that the order stand delivered to the appellant. The stay petition is allowed, set aside the impugned order of the Commissioner (Appeals) and remand the matter to him for verifying the date of receipt of the order by the appellant and to decide on merit thereafter. (para 2,3)...more | | | | | STO 2010 CESTAT 257 | Service Tax: Penalty :
While imposing penalty to the extent of 100%, Additional Commissioner had not extended any option to the assessee. The said option stands extended by Commissioner (Appeals) for the first time in appellate proceedings. The law is no more res-integra and stands settled by the Tribunal's decision in the case of CCE, Vadodara Vs. Swati Chemicals Industries Ltd. Revenue's appeal is accordingly rejected. (para 2,3,4)...more | | | | | | |
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