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Service Tax Articles


Service tax refund not shown as receivable in Balance Sheet

Posted by Bimal Jain 25 September 2014 23933 Views

SERVICE TAX RECENT CASE LAWS Refund of Service tax on services not provided cannot be denied on ground that same was not shown as 'receivable' in Balance Sheet Radico Khaitan Ltd. Vs. Commissioner of Service Tax, Delhi [(2014) 48 taxmann.com



Amendments to the Appeal provisions in Customs, Central Excise and ST

Posted by Dilip K Raina 22 September 2014 9637 Views

Amendments to the Appeal provisions in Customs, Central Excise and Service Tax made by Finance Act, 2014- A logical review.Definition: An appeal is a serious, urgent or heartfelt request by an aggrieved person to someone who has a superior authorit



Notional interest can't be added in taxable value of service

Posted by Bimal Jain 22 September 2014 13736 Views

Dear Professional Colleague,Notional interest on the interest free security deposit cannot be added to the value of taxable services.We are sharing with you an important judgment of Honble CESTAT Mumbaiin the case of Murli Realtors Pvt. Ltd. a



Clarifications on mandatory pre-deposit for filing appeals under Service tax, Excise and Customs

Posted by Bimal Jain 18 September 2014 18610 Views

The Finance Act (No.2), 2014 (the Finance Act) has substituted new Section 35F of the Central Excise Act, 1944 (the Excise Act) which is also applicable for Service Tax vide Section 83 of the Finance Act, 1994 and Section



Critical Analysis on Reverse Charge Mechanism in Service Tax

Posted by CA Vijaykumar Gutte 17 September 2014 173377 Views

Reverse Charge (Tax Shift) Generally, service tax is payable by person providing the service who actually collect the tax and pays to government. But Section 68(2) introduced and makes prov



Notional interest on interest free security deposit cannot be added to the rent for levy of ST

Posted by Bimal Jain 17 September 2014 16445 Views

SERVICE TAX RECENT CASE LAWS Notional interest on interest free security deposit cannot be added to the rent for levy of service tax on renting of immovable properties Murli Realtors Pvt. Ltd. and others Vs. Commissioner of Central Excise Pune-II [



Service tax applicability on Foreign Bank services

Posted by CA Pravendra Rana 9717036532 16 September 2014 17025 Views

In today's scenario, for the purpose of export of goods or services from India and import of goods or services to India, there are various requirements. Out of which, in case of export of goods/services, one requirement is "forwarding of documents" &



Cenvat credit available prior to service tax registration

Posted by Bimal Jain 11 September 2014 12696 Views

Dear Professional Colleague,Service provider is eligible to avail Cenvat credit on inputs/ input services prior to Service tax registrationWe are sharing with you an important judgment of the Honble CESTAT of New Delhi in the case of Actis Adv



Reimbursement expenses arent includible in assessable value of services

Posted by Bimal Jain 10 September 2014 17992 Views

SERVICE TAX RECENT CASE LAWS Cenvat credit on inputs/ input services received by an output service provider prior to obtaining Service tax registration is admissible Actis Advisers Pvt. Ltd. Vs. CST. -Delhi-IV [(2014) 9 TMI 182 - CESTAT New Delhi]



Cenvat credit not available on Tower Parts & Pre-fabricated

Posted by Bimal Jain 03 September 2014 6174 Views

Dear Professional Colleague,Cenvat credit not available on Tower Parts & Pre-fabricated buildingsWe are sharing with you an important judgment of the Honble High Court of Bombay in the case of Bharti Airtel Ltd. Vs. the Commissioner of Cen




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