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Service Tax Articles


Interest to be allowed on delayed refund by Dept.

  Bimal Jain    30 June 2014 at 12:55

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

  JAINENDRA JAIN    20 June 2014 at 13:08

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)

  Bimal Jain    20 June 2014 at 13:07

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'?

  Member (Account Deleted)    20 June 2014 at 13:07

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!!

  CA Ankit Gulgulia (Jain)    17 June 2014 at 12:48

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

  ESHA AGRAWAL    16 June 2014 at 12:30

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.

  Bimal Jain    16 June 2014 at 12:27

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

  CA. SRIKANTHA RAO T    12 June 2014 at 11:51

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

  CA Prashant Gupta    12 June 2014 at 11:51

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



Relevance of IDT to Marketing function

  Madhukar N Hiregange    03 June 2014 at 11:36

What The Marketing Executive/ Manager needs to know about Indirect Taxes?The successful marketing man knows the customers needs well, understands his business, the cost of products / services sought to be sold, looks at serving the customer better. I