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Date for filing the ST-3 return, for the period from Oct'12 to March'13 has been extended from 25th Apr, 2013 to 31st August, 2013 New Service Tax Returns Format Disappointing! Private Universities and Educational Institutes under Service Tax Hammer Eyeing Budget 2013 Highlights of The Changes In Service Tax Highlights of The Changes In Central Excise Highlights of The Changes in Customs Golden Opportunity For Tax Return Defaulters
Central Board of Excise and Customs (CBEC) has exceeded its Rs 4.7 lakh crore tax collection target for the fiscal 2012-13. The indirect tax collection target for the current fiscal is Rs 5.65 lakh crore. BUDGET 2013: Service Tax Voluntary Compliance Encouragement Scheme, 2013 announced !! Excise duty on SUVs hiked to 30 per cent Excise duty on mobiles hiked to 6 per centAll AC restaurants subjected to service taxNo change in standard rate of excise duty, service tax: FMFM proposes zero customs duty for electrical plants and machineryCBEC decides to keep Customs offices open on all Saturdays & Sundays in MarchExempts the goods when cleared against a Post Export EPCG duty credit scrip (3% EPCG variant) issued by the Regional Authority.Exemption for components required for the Long Range Surface to Air Missile (LR-SAM) Programme of Ministry of Defence'Foreign investment is an imperative to cut current account deficit'Government cut expenditure to reign in fiscal deficit: FMBudget 2013: Rs 1000 crore allocated for Green revolution in East IndiaFM: Doing business in India must be seen as easy and friendlyFM: Infrastructure Debt Funds will be encouragedBUDGET 2013: Election-nomics or Economics ???BUDGET 2013 : Roadmap for GST likely !BUDGET 2013 : Final test for the FM ! Might be his last Budget presentation !BUDGET 2013 : Chid-hum-pr–rahem kar na !!! Last date of filing of ST-3 for July 2012 to September 2012 has been extended from 15.04.2013 to 30.04.2013. Instruction regarding Notification No. 1/2013- Service Tax dated 22-2-2013 which seeks to amend the Service Tax Rules 1994

Landmark Service Tax Judgment - Beauty Treatment Services

Case Laws Related
  • STO 2008 CESTAT 541
    		•
  • STO 2007 CESTAT 70

    • Service Tax: Beauty parlour service: Sale of hair wigs and repair of wigs: Scope & liability: The assessee was not carrying on the activity of 'beauty treatment' as defined. They were only selling wigs and carrying on Electro Homeopathy consultation. The customers come back after some time for repair of wigs and such wigs were repaired. The Revenue has taken a new ground that they were carrying on hair bonding. This was not a ground originally taken in the show cause notice. The sale of wigs and repair of wigs cannot be considered to be coming within the ambit of 'beauty treatment'.(Para 4).

    Revenue appeal rejected.
     
     

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