Service Tax Articles

Service Tax on Hotels and Restaurants - Analysis

Madhukar N Hiregange 06 July 2015 at 10:33

Introduction Under negative list based taxation, service tax is levied on all services other than those covered in negative list or a subject matter of exemption

Understanding Liability and Credit Under ST - GTA

Madhukar N Hiregange 06 July 2015 at 10:32

Understanding Liability & Credit of ST on GTA CA Madhukar N. Hiregange& CA Roopa Nayak IntroductionAll manufacturers, some dealers and service providers are r

Summary of Indirect Taxes Amendments by Budget 2015 with Effective Dates

Vishal Jain A 06 July 2015 at 10:32

(I) CENTRAL EXCISEAMENDMENTS IN RATE OF EXCISE DUTY1. Basic Excise Duty Rate � I Schedule of CETA, 1985Basic Excise Duty rate for most of the goods under I Schedule of CETA, 1985 is increased from 12% to 12.5%.Effective Date: 01st March 2015 2

Bird eye view of recent judgements

CA Pravendra Rana 9717036532 03 July 2015 at 10:45

Dear All,I am sharing with you bird eye view of some recent judgements:CASE-ICENVAT credit of input services received prior to 01 March 2006 is allowable after issue of Notification 01/2006The Hon�ble Bench of Mumbai CESTAT in the case of M/s A

Indirect tax benefits on direct supplies to SEZs

Manoj Pala 27 June 2015 at 17:30

INDIRECT TAX BENEFITS (excise duty in particular) ON DIRECT SUPPLIES TO SEZs made by a Vendor who is a sub-contractor of the Main ContractorIn relation to the subject matter, the mechanics of the transaction may be as under;The customer is RRR Ltd.,

Applicability of Rule 6 of CCR for interest income

CA.Nagabhushan 22 June 2015 at 10:41

After the introduction of Negative list of services from 01-07-2012 there are many issues arising with respect to Cenvat Credit availment, utilization and also appl

Some important judgment of Service Tax

Bimal Jain 19 June 2015 at 10:36

Dear Professional Colleague,We are sharing with you some important judgment of Service Tax on the following issue:1. Refund admissible even when services were not notified on the date of export but were duly notified on the date of claiming refun

Reverse Charge- Branch

Madhukar N Hiregange 17 June 2015 at 10:35

Service tax under reverse charge � Branch PaymentsCA Madhukar N Hiregange& CA Mahadev R. �Service� has been defined as an activity between two persons. In normal course the principle of �mutuality� is a

Some important judgments of service tax

Bimal Jain 12 June 2015 at 11:29

Dear Professional Colleague,We are sharing with you some important judgment of Service Tax on the following issue: Method of computation of value U/R 6(3A) of the Credit Rules in respect of Input services used for trading cannot be applied for period

Goods & ST- An overview

CA Rohit kapoor 09 June 2015 at 11:00

We all have heard about Goods & Service Tax. It is one of the many legislations that are pending in the list of changes that we