Service Tax Articles

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 6660 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 27661 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 5766 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

Service tax adjustment and refund

Posted by Annu Agarwal 21 November 2014 80251 Views

Every one of us is already trying our level best to understand the Service Tax provisions, but it is really difficult to cover up all that is written in the Finance Act.Lets get started:Question 1: What all are th

CBEC clarification on availment of Cenvat credit

Posted by Bimal Jain 20 November 2014 30902 Views

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

Posted by Bimal Jain 17 November 2014 47238 Views

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

Posted by CA.Manindar Kakarla 17 November 2014 16004 Views

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

Posted by Prabhat Kumar 05 November 2014 23868 Views

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

Posted by TARUN KUMAR GUPTA 03 November 2014 28745 Views

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

Posted by Annu Agarwal 31 October 2014 125812 Views

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