Service Tax Articles

Budget proposed dates for applicability of amendments

AKASH PHOPHALIA 03 March 2015 at 10:45

BUDGET I (Service Tax Proposed dates) The budget has introduced several changes in Service Tax laws. These changes aimed at widening the tax base and to pave the path for smooth implementation of GST. The amendments are categorized a

We the people or we the sitting ducks

Sahil Jolly 19 February 2015 at 10:48

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

Bimal Jain 19 February 2015 at 10:48

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

CA SONIYA AGARWAL 16 February 2015 at 10:17

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

VIGNESH SC BOSE 02 February 2015 at 10:19

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

Sushanth Karanth 30 January 2015 at 18:55

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

CA Prakash Sajnani 28 January 2015 at 10:51

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

Bimal Jain 27 January 2015 at 11:17

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

CA Sunnay Jariwala 17 January 2015 at 13:18

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

Exemptions of Service tax for GTA Service

Member (Account Deleted) 10 January 2015 at 11:12

What are the exemptions available on GTA Service on the basis of goods involved in the consignment?As per notification no.25/2012- ST amended from time to time, services provided by way of transportation of f