Service Tax Articles
CBEC clarification on chargeability of Service tax on GTA and other IDT - Digests
Dear Professional Colleagues,CBEC clarification on chargeability of Service tax on GTA and other IDT - DigestsBackground:Goods Transport Agency ("GTA") has been defined to mean any person who provides service to a person in relation to transport of g
Avoiding common errors in filing of service tax return
Self assessment under service tax has been started in the year 2001. In any self assessement taxation system, the onus is on the assessee to make true disclosure of all statutory information required to be disclosed. Non/wrong disc
ST on Director's remuneration - Instigating litigation!
Introduction:- The issue regarding leviability of service tax on remuneration paid to the directors has been matter of concern since 07.08.2012 when reverse charge mechanism was introduced vide notification no. 45/2012-ST dated 07.08.2012 for the s
Valuation of Non-monetary consideration under Service Tax
The term �service� is defined under service tax law to mean any activity for �consideration� by one person for another. In this regard
Service tax in relation to aggregators
Background:-The aggregators who were not specifically covered under the service Tax till now because of the interpretation in the law. To cover the services of App based Cab (aggregators) this concept has been
Is it justified to collect service tax on penalty charged?
Telecom companies and Banks are charging service tax on late payment charges, Penalties, Penal interests, etc. If you credit card bill has a late payment charge of Rs.1000 on which Rs.140 will be charged as service tax. Service tax is to be charged
1% Additional Levy: Where is it heading us?
An article by:-CA. Pradeep JainCA. Preeti PariharSharad Bang Introduction:- Goods and Service Tax (GST) has been a topic of debate in the recent past. With the NDA government looking firm to bring in the GST, the members of Rajya Sabha still have a n
Online service tax registration
Every service provider who provides taxable services over Rs 9 lakhs has to register with Service Tax. If you are in a business that provides various services such as the hospitality industry, restaurants, or beauty salons with an annual turnover in
No service tax on delivery of food
Dear Professional Colleagues,No Service tax on free Pick-up/Home delivery of food, being �Sale� in nature � Chandigarh CommissionerateBackground:The Government vide Entry No. 19 of the Mega Exemption Notification No. 25/2012-ST date
Service Tax- Place of Provision of Services Rules, 2012
Introduction: Service Tax is very important source of revenue for the Central Government. Therefore it has been tried to increase the tax base by introducing negative tax regime
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