Service Tax Articles

New Government, New hopes: Excise & Service Tax law needs to be MODIfied

Posted by Pradeep Jain 01 July 2014 9179 Views

Introduction:- Whole country witnessed historic win of BJP lead NDA in recently concluded general elections. New government in the leadership of Mr. Narendra Modi is all set to prove its mettle of governance. With oath taking ceremony on 26.05.2014 a

Interest to be allowed on delayed refund by Dept.

Posted by Bimal Jain 30 June 2014 7049 Views

Waiver of interest by assessee does not detract Revenues statutory obligation to grant interest on belated refundWe are sharing with you an important judgement of the Honble High Court of Allahabad, in the case of Shree Balaji Aromatics

Tax (Service Tax) Implication of Freelance Work in India - Part 2

Posted by JAINENDRA JAIN 20 June 2014 25673 Views

Before Continuing to the next part, I would like to thanks to readers for the positive response to my first article. Link to my first article: http://www.caclubindia.com/articles/tax-implication-of-freelance-work-in-india-part-1-20778.asp#.U6MUVvmSxH

First Report of the Tax Administration Reform Commission (TARC)

Posted by Bimal Jain 20 June 2014 7680 Views

The Government had constituted Tax Administration Reform Commission (the TARC) headed by Dr. Parthasarathi Shome, in August 2013, to suggests core reforms to the tax adminis

Kaun Banega 'Service Receiver'?

Posted by Member (Account Deleted) 20 June 2014 12376 Views

The title of the article has taken its genesis from the newly introduced Place of Provision of Service Rules, 2012 (for brevity POP Rules). As every person readin

Service Tax and VAT Jargon on Softwares and Software Licensing Simplified!!

Posted by CA Ankit Gulgulia (Jain) 17 June 2014 119252 Views

Softwares due to its very inherent nature of intangibility & deliverability have always been a matter of grey area for tax professionals and trade. This article intends to discuss the complexities surrounding the Software Industry in regard to Se

Restaurant Service Clarification

Posted by ESHA AGRAWAL 16 June 2014 15508 Views

Hello everyone here i am again with an another article of mine on services provided by a restaurant in relation to food or beverages eating joint or mess other than those having the facility of air conditioned or centr

Treatment of Service Tax - When Paid on Demand by Dept.

Posted by Bimal Jain 16 June 2014 8075 Views

Service tax paid by Service provider, on being pointed out by Department, can be treated as business expenditureWe are sharing with you an important judgment of the Honble High Court of Gujarat in the case of Commissioner of Income Tax-III Vs.

Transfer of Right to use and Software Licensing

Posted by CA. SRIKANTHA RAO T 12 June 2014 10642 Views

By CA Srikantha Rao TThe introduction of the category of Information Technology Software Service as a taxable service category u/s 65(105)(zzzze) of Chapter V of Finance Act 1994 with effect from 16th May 2008 led to issues regarding the taxability o

Extra Charges on Restaurant Bill

Posted by CA Prashant Gupta 12 June 2014 19564 Views

Have you ever noticed that when you go to a restaurant and place order; you calculate the expected bill amount in your mind: But when the bills comes it is more than you expectation. I am sure it happens with all of u