Service Tax Articles

Service Tax amendments in Finance Bill 2015

Posted by CA RITUL PATWA 04 March 2015 64899 Views

The budget for the F. Y. 2015-2016 has been presented by the Hble Finance Minister, Sh. Arun Jaitely Ji on 28th February, 2015 with a focus for smooth transition of all the Indirect Taxes towards the Goods & Services Tax (GST) proposed to

Search and seizure under ST law

Posted by sivadas chettoor 05 March 2015 11666 Views

INTRODUCTION:The Central Excise authorities who are entrusted with the task of implementation of the service tax law enjoy wide and sweeping powers in respect of search and se

We the people or we the sitting ducks

Posted by Sahil Jolly 19 February 2015 19080 Views

Almost all of us go for family outings every now and then and one of the most important activities, without which an outing is not complete, is having a meal at a nice Resta

Non-Authorised service station is not liable to pay Service tax

Posted by Bimal Jain 19 February 2015 20777 Views

Dear Professional Colleague,Non-Authorised service station is not liable to pay Service tax on Maintenance or Repair of any part of motor vehicle SC dismissed SLP filed by the DepartmentWe are sharing with you an important judgm

Standard operating procedure for prosecution in cases of TDS/TCS default

Posted by CA SONIYA AGARWAL 16 February 2015 31396 Views

Two categories of cases for prosecution in TDS related offences: LIST A - MANDATORY PROSECUTION :-TDS of more than Rs. 1,00,000 deducted but not deposite

Amendments in Point of Taxation Rules

Posted by VIGNESH SC BOSE 02 February 2015 26693 Views

IntroductionThe Point of taxation rules were introduced in 2011 and since then, the govt. has made numerous amendments to it. Recent Changes In case of individuals and firms, where the taxable services provided in

Service tax applicability on short notice recovery

Posted by Sushanth Karanth 30 January 2015 29106 Views

Service tax applicability on Short notice recoveryIntroductionIn the present day corporate world, an employee is expected to possess challenging skill sets to perform the duties expected as per his job profile due to which there is a high demand for

Variable Interest Rates - Service Tax

Posted by CA Prakash Sajnani 28 January 2015 14794 Views

Variable Rates of Interest for Delayed Payment of Service Tax Prescribed By Notification No. 12/2014-ST Dated 11-7-2014:- To encourage prompt payment of Service tax, new interest rates on delayed payments under Section 75 of the Finance Act, 1994, wh

SC discontinue practice of printing hard copies of judgments

Posted by Bimal Jain 27 January 2015 6202 Views

The Honble Supreme Court vide Circular F. No. 4/SG/2015 dated January 21, 2015 has decided to discontinue the practice of printing and rolling out hard copies of Judgments by the Editorial Branch of the Registry for contingent/miscellaneous re

Refund of Service Tax to SEZ Unit - Notification 12-2013

Posted by CA Sunnay Jariwala 17 January 2015 30219 Views

Notification No. 12/2013 Service Tax 1. The exemption shall be provided by way of refund of service tax paid on the specified services received by the SEZ Unit or the Developer and used for the authorised operations: Provided that where the s