Service Tax Articles

CAs & CWAs empowered for service tax audits

Posted by Sumit Grover 06 December 2014 12201 Views

CBEC has authorised CAs & CWAs(nominated u/s 72A) to conduct service tax audits at behest of service tax department.Statutory provisions--Rule 5A(2) of Service Tax Rules, 1994 authorises department to conduct audit by CAG or any audit party deput

Service tax refund related notifications

Posted by Annu Agarwal 06 December 2014 46734 Views

Dear FriendsHere comes an article attempting to give a brief gist of various notifications notified for the purpose of refund of service tax.The article may appear to be very lengthy but I hope it covers every important aspect of the relevant notific

Threshold Exemption to SSP vide NN 33/2012-ST

Posted by CA. K S Chauhan 05 December 2014 11656 Views

Threshold Exemption to Small Service Providers under Notification No. 33/2012 - Service Tax Dt. 20/06/2012: CA. Kamlesh Singh ChauhanFCA, LL B, DISA(ICA)E-mail: k

Reverse charge and partial reverse charge mechanism in ST

Posted by CA. K S Chauhan 05 December 2014 15375 Views

REVERSE CHARGE AND PARTIAL REVERSE CHARGE MECHANISM IN SERVICE TAX CA. Kamlesh Singh ChauhanFCA, LL B, DISA(ICA)E-mail: ks_chauhans@yahoo.comMobile: +91 9839 094 094 Service Tax is levied under Section 66B[1] of the Finance Act, 1994 as amended up to

Value of materials not includible in the value of services

Posted by Bimal Jain 05 December 2014 12457 Views

Dear Professional Colleague,Value of materials not includible in the value of services where the Agreement quantifies the value of materials separately from the value of services renderedWe are sharing with you an important judgement of the Hon&rsquo

Inputs lost during manufacturing does not amount to receipt of Inputs in short quantity

Posted by Bimal Jain 04 December 2014 12587 Views

Dear Professional Colleague,Inputs lost during manufacturing does not amount to receipt of Inputs in short quantity and accordingly whatever tax has been paid by Assessee on Inward Transportation service is entitled for Input Service credit We are sh

Update on Indirect Tax - Service Tax and Excise for the month of Dec 2014

Posted by TARUN KUMAR GUPTA 02 December 2014 17820 Views

A. Service Tax 1. Service Tax payment for the month of November, 2014 is due for payment on 6th December, 2014 for assesses excluding Individual, Proprietary Firm, Partnership Firm or LLP. It is now mandatory for all assesses w.e.f. October 1, 2014,

Whether security provided by government to Tea Plantation owners in Assam in order to protect from terrorists liable to ST?

Posted by CA Nischal Agarwal 02 December 2014 6644 Views

McleodRussel (India) Limited having its registered office at 4, Mangoe Lane, Kolkata has tea plantations in the state of assam and the area is highly volatile and acts of vandalism being carried out by terrorists. The consortium of tea plantation own

No Service tax is leviable on the amount of discounts/ incentives as these are not consideration for any service rendered

Posted by Bimal Jain 28 November 2014 27656 Views

Dear Professional Colleague,No Service tax is leviable on the amount of discounts/ incentives as these are not consideration for any service renderedWe are sharing with you an important judgment of the Honble Mumbai CESTAT, in the case of Grou

Department cannot adjust unconfirmed demand against refund payable to the assessee

Posted by Bimal Jain 27 November 2014 5754 Views

Dear Professional Colleague,Department cannot adjust unconfirmed demand against refund payable to the AssesseeWe are sharing with you an important judgement of the Honble CESTAT, Delhi in the case of Bharat Sanchar Nigam Ltd. Vs. Commissioner