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CGST Act IGST Act UTGST Act GST (Compensation to the States) Act Addendum to the GST Rate Schedule - 03.06.2017 101st Constitution Amendment Act, 2016 Addendum to the GST Rate Schedule - 18.05.2017 GST Compensation Cess Rates Decided in the GST Council Meeting held on 18.05.2017 Chapter Wise Rate wise GST Schedule - 03.06.2017 Chapter wise GST Rate Schedule for Goods Decided in the GST Council Meeting held on 18.05.2017 Revised Threshold for Composition Scheme - 11.06.2017 IGST Exemptions Approved by the GST Council - 11.06.2017 GST Rates Approved by the GST Council - 11.06.2017 Service Tax Exemptions in GST IGST Exemption, Concession List - 03.06.2017 Composition - Rules Valuation Rules ITC - Rules Invoice, Debit & Credit Notes - Rules Payment - Rules Refund - Rules Registration - Rules Return- Rules Transition Rules Proposed CTD Document Accounts and Record Rules GST rate Schedule for Services Decisions Taken by the GST Council in the 16th Meeting - 11.06.2017 List of Services under Reverse Charge Classification Scheme for Services Under GST
Service Tax Classification

Service Tax Classification

Case Laws Related

  • STO 2013 CESTAT 599
  • Classification: Services received from abroad prior to 18.4.2006: Irrespective of the dispute of classification, any demand prior to 18.4.2006 for services received from abroad prior to 18.4.2006 not sustainable.

  • STO 2013 CESTAT 178
  • Stay: C&F Agent Service: Business Auxiliary Service: Overlapping of period in the identical OIO in the case of same assessee which is pending decision before Tribunal, in that case services classified under BAS and in the present demand service classified under C&F: Stay granted.

  • STO 2013 CESTAT 184
  • Classification: Authority mis-interpreted the classification of goods rendered by Larger Bench: Matter remanded.

  • STO 2013 CESTAT 62
  • Service Tax: Demand: Stay: whether the activity of designing, manufacturing, commissioning and testing of signaling system and telecom systems for the railways would attract service tax or not: Contrary decisions: Stay granted.

  • STO 2013 CESTAT 129
  • Demand: Respondents providing bed rolls in train: Service treated as Support Service of Business: Commissioner (A) changed the service to Business Auxiliary Service: Department seeking stay against Order passed by Commissioner (A): Stay rejected as the Commissioner (A) has upheld the demand of service tax, interest and penalties.

  • STO 2012 CESTAT 318
  • Classification: Product classified as “fertilizer” by the appellants, Revenue intends to classify it as “plant growth regulator”: Appellants did not bring evidence to show parity between their product & the product manufactured by another manufacturer in whose case Commissioner (Appeals) upheld classification of the product as “fertilizer”: Pre deposit ordered.

  • STO 2009 CESTAT 1501
  • Service Tax: Activity of supplying rigs and drilling of wells whether amount to services under "Survey and Exploration of Minerals": Scope: The issue involved in this appeal is highly debatable one. The issue is regarding whether the activity of appellant would fall under the category of "survey and exploration of minerals" during the period 10/9/2004 to 18/4/2006 needs to be gone into detail; as location of well and other issues needs detailed appreciation of records and evidences. This will require time and it can be done only at the time of final hearing. Applicant has not made out prima-facie case for complete waiver(Para 4).

    Pre-deposit ordered.





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