Service Tax Articles

No Service Tax Audit by Department or CAG

Bimal Jain 07 August 2014 at 11:23

Dear Professional Colleague,No Service Tax Audit by Department or CAGWe are sharing with you an important judgment of the Hon'ble Delhi High Court in the case of Travelite (India) Vs. Union of India & Ors. [W.P. (C) 3774/2013, C.M. No. 7065/2013] on

Simplified Approach to Export Of Services Rules

Annu Agarwal 07 August 2014 at 11:23

Dear Friends!! I came across a number of queries in relation to applicability of Service Tax on services performed in India for Service receivers Outside India.Some of the typical cases were:1. Service of Recruting staff for employment for a Company

Ultra Vires! Rule 5 of Point of Taxation Rules, 2011

Manoj Agarwal 05 August 2014 at 11:05

1. Levy Vs. Collection of Service Tax - Concept 1.1 In any taxing statute, the statutory provision imposing levy of tax (i.e. the charging section) is of foremost importance. The parliament has levied service tax by enacting the Finance Act, 1994

Partial reverse charge in the case of firms

Jatin Srivastava 04 August 2014 at 11:36

Partial reverse charge mechanism on manpower supply if service receiver is a firm As per the provisions of reverse charge mechanism on manpower supply it is applicable only in the cases, where the service receiver is a body corporate.The word body c

No ST on Deputation of employees on cost-sharing basis

Bimal Jain 02 August 2014 at 12:58

Deputation of employees on cost-sharing basis does not fall under Supply of Manpower Services We are sharing with you an important judgment of the Honble High Court of Gujarat in the case of Commissioner of Service Tax Vs. Arvind Mills Ltd. [(

Refund of Cenvat Credit for a Service Exporter - An Issue

CA. SRIKANTHA RAO T 30 July 2014 at 10:57

By CA Srikantha Rao T (B.Com, FCA) Refund of cenvat credits has been an issue which has been plaguing the service sector for the last few years with quite a few amendments being brought about in the procedure for refund ostensibly to ease the refund

Levy of ST on works contract entered prior to 1.06.2007

Harsh Gadodia 26 July 2014 at 12:25

Works contracts means a contract wherein there is a transfer of property in goods involved in execution of such contract is leviable to tax as sale of

Circular for Input Service Distributor

Pradeep Jain 26 July 2014 at 12:24

Circular for Input Service Distributor: Ate, drank absolutely nothing, and broke the glass worth twelve cents INTRODUCTION: There may be more than one factory registered under Central Excise and running under the same management. In order to facili

Relief for Pvt Co - Advance Ruling Mechanism made available

Nikhil Kaushik 26 July 2014 at 12:23

Established under Section 245-O of the Income-tax Act, 1961, Authority of Advance Ruling has served as one of the most stable mechanism for tax planning and compliance for Non-re

Applicability & procedure of service tax under reverse charge

CA Navin Jain 26 July 2014 at 12:23

CA Navin JainEmail:- cajainnavin@gmail.com We have a attempt to prepare synopsis on applicability & procedure of service tax under reverse charge. Hope it would be helpful for you. If any clarification is required, please fell free to contact me