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Service Tax Articles


CBEC clarification on availment of Cenvat credit

  Bimal Jain    20 November 2014 at 11:04

Dear Professional Colleague,CBEC clarification regarding availment of Cenvat credit on Inputs/ Input Services after six monthsBackground:The CBEC vide Notification No. 21/2014-CE (NT), dated July 11, 2014 (Applicable w.e.f September 1, 2014) [



Service tax on Restaurants and Hotels

  Bimal Jain    17 November 2014 at 10:36

Dear Professional Colleague,Service tax on Restaurants and Hotels - We are sharing with you an important judgment of Division Bench of the Hon’ble Kerala High Court in the case of Union of India and Others Vs. Kerala Bar Hotels Association and



The Row over Constitutional Validity of Service Tax on Restaurant Services

  CA.Manindar Kakarla    17 November 2014 at 10:35

Introduction:Constitutional validity of service tax levy on restaurant services has turned out to be one of the contentious issues. This issue has its origin somewhere in early



F.O.R. Destination - Inclusion or exclusion of freight charge

  Prabhat Kumar    05 November 2014 at 10:38

Excise duty is payable on the manufacturing or production of the goods. The amount of excise duty to be paid depends upon the assessable value of the goods. The duty is to be paid on the removal of the goods from the factory premises or any other pla



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

  TARUN KUMAR GUPTA    03 November 2014 at 10:58

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



Point of Taxation Rules

  Annu Agarwal    31 October 2014 at 10:31

Point Of Taxation Rules,2011We all know that there are several rules in Service tax like the Service Tax Rules,The Cenvat Credit Rules,Valuation Rules,Place of Provision rules.Likewise we have Point of Taxation Rules which define the point in time wh



Requirement of filling Service Tax Returns by Small Service Providers

  CA. Rajeev K. Sharma    30 October 2014 at 11:01

We all are well familiar with the ever green contest between the Revenue and the Assessee,be it a taxing issue or an issue of relief. The learned officials of the Department are issuing Show Cause Notices to the Small Service Providers of nonfillingo



Important Amendments for Nov 14 CA Final in Service Tax

  AKASH PHOPHALIA    28 October 2014 at 10:40

Amendments Relevant for November 2014(Amendments between Nov 13 to April 14) Earlier Amendment Mega Exemption Notification 25/2012 (Following services are exempted) Services by way of sponsorship of spo



Mandatory Pre-Deposit of Demand - Departmental Clarification

  Ravi Kumar Somani    27 October 2014 at 10:28

Departmental clarification on mandatory Pre-Deposit of Demand Honorable Finance Minister in the union budget speech shared his thoughts on various matters concerning social, economical, political, business and other reforms. One very crucial informa



Service Tax on Joint Development Agreements

  Ravi Kumar Somani    22 October 2014 at 10:47

In case of a Real estate and construction industry, where due to various political and economical reasons we have seen that there is a sharp downturn being noted in the sale of residential and commercial con