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Every assessee liable to pay service tax, isto take registration with service tax department. Where assessee has been providing services from multiple premises, it may obtain separate registration for each of the premises or may obtain centralized registration for all the premises take together. Tax needs to be paid under the code for which registration has been obtained.   

Sometime, it could be possible that multiple registrations are obtained at the same premise by multiple...

HIGH COURT

1. Service tax payable on construction service provided by developer to land owner (Southern Properties & Promoters 2015 (30) S.T.R. 892 (Mad.)

• Background:   Service provider constructing flats under JV with land owner out of which few flats granted to land owner. No service tax paid on flats handed over to land owner citing that no consideration received from land owner. Tribunal ordered for pre-deposit.
• Issue: Whether developer is liable to pay service tax on...

After removing the concept of Education cess (EC) and Secondary & Higher Education cess (SHEC) on taxable services, service providers were not clear about treatment of Cenvat credit lying unutilised in form of Cess which paid on inputs, capital goods and input services.   

To address this issue, the CBEC vide notification no. 22/2015-CE (N.T.) dated 29 October, 2015 amended Cenvat credit provisions to allow the following for payment of service tax:   

1. Credit of EC/ SHEC...

HIGH COURT

1. Credit of duty paid on installation of telecommunication towers is not eligible (Vodafone India Ltd. vs CCE, Mumbai-II 2015 (40) STR 422 (Bom)

• Background: Appellant engaged in business of providing telecom service availed credit on set up of telecommunication towers. Tribunal disallowed credit of duty paid on tower parts/ green shelter on the ground that these are ‘immovable property’, hence do not qualify as ‘capital goods’ or ‘inputs’. 
• Issue:...

There were indications during last few months that the government could come up with scheme to facilitate exporters for speedy disbursement of refund claim blocked since many years. The Government has chosen auspicious day of Diwali to shower ‘Dhan’ on the service providers in the form of announcing simplified scheme for liquidating accumulated credit . It is a welcome step by government complementing its initiative of ease of doing business in India, but the success of the same would...