Easy Office
Easy Office

Service Tax Articles


Relevance of IDT to Purchase function

  Madhukar N Hiregange    03 June 2014 at 11:36

What The Material/ Procurement Executive/ Manager needs to know about Indirect Taxes? The successful material/ purchase officers knows the production needs well in terms of quality, timeliness and quantity. He also understands the cost of products /



Marketing Services provided to Foreign Principals is Export

  Bimal Jain    02 June 2014 at 11:13

Services provided to Foreign Principals for marketing their products in India qualify as an export of service We are sharing with you an important judgement of the Honble CESTAT, Delhi, in the case of Commissioner of Service Tax, Delhi Vs. Men



Unjust Enrichment not Satisfied When Refund debited as Expenditure

  Bimal Jain    27 May 2014 at 13:15

Test of unjust enrichment not satisfied where refund amount is shown as expenditure and not as claims receivableWe are sharing with you an important judgment of the Honble Mumbai CESTAT in the case of Hindustan Petr



Value Add Through IDT- Purchase Department

  Madhukar N Hiregange    27 May 2014 at 13:15

At time we the accounting and finance professionals loose sight that the marketing/ procurement personnel of the company could if they are aware add huge value to the company. The concept of cenvat/ set off exists in central excise, VAT as well as Se



SC explains distinction b/w Sales and Works contract

  Bimal Jain    19 May 2014 at 12:07

Dear Professional Colleague,SC explains distinction between Contract for sale of goods and Works contract We are sharing with you an important judgement of the Honble Supreme Court of India, in the case of Kone Elev



Karniti Part-35: Enjoyed Service Tax VCES: Now face the Music?

  CA Umesh Sharma    10 May 2014 at 12:30

Arjuna (Fictional Character): Krishna, in the year 2013-14 government has given an opportunity to service tax evaders for paying service tax through Voluntary Compliance Encouragement Scheme. In this schem



Transport of goods by road

  CA Vijaykumar Gutte    10 May 2014 at 12:30

Date of Introduction : 01.01.2005 vide Notification Nos. 33/2004-S.T, 34/2004-S.T, 35/2004-S.T., dated 03.12.2004. Definition and scope of service: "Goods" has the meaning assigned to it in clause (7) of section 2 of the Sale of Goods Ac



Work Contract Vs Sale - Decision of Constitution Bench

  CA. SRIKANTHA RAO T    09 May 2014 at 12:48

The issue of taxability of works contracts under VAT and Service Tax is something which has confronted assessees leading to frequent referrals to Courts over the years. While the issue of taxability under Sales Tax has led to ref



VCES - ST paid after 1-3-2013 but before 10-5-2013

  Bimal Jain    08 May 2014 at 11:26

Dear Professional Colleague,Service Tax paid after March 1, 2013 but before enactment of VCES on May 10, 2013 Should be considered as paid under VCESWe are sharing with you an important judgment of the Honble Gujarat High Court in the



Customs Valuation of Imports - Related Party Transaction

  CA. SRIKANTHA RAO T    02 May 2014 at 11:13

The opening up of the Indian economy around two decades ago followed by some of the Multinational Corporations setting up manufacturing units in the country brought into focus the provisions pertaining to valuation of goods impor