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Service Tax Articles


No retrospective effect on non bailable offences under ST

  Bimal Jain    02 May 2014 at 11:12

Dear Professional Colleague,Non Bailable offences under Service Tax do not have retrospective effect We are sharing with you an important judgement of the Honble High Court of Calcutta, in the case of Sudip Das, {[2014] 44 taxmann.com 48 (Calc



Service Tax On Services By Resident Welfare Association

  CA. SRIKANTHA RAO T    25 April 2014 at 11:04

Assessees in general have been confronting various issues under Service Tax ever since the introduction of the negative list based taxation with effect from 01st of July 2012. One of the issues being talked about now is that of s



Friendly introduction to service tax

  Annu Agarwal    25 April 2014 at 11:04

Here a conversation between me and my friend who wants to start up his advertising business,please have a look:My Friends Question1My Friend:Hey! I need to start up my own advertising business.Is service tax applicable to me?Me:Hey there,Congr



Joint Charge-Compliance and Credits Under Negative List Based Taxation

  Madhukar N Hiregange    22 April 2014 at 12:06

Introduction:The service tax law based on negative based taxation has been effective fr



Recent Changes in Service Tax

  Madhukar N Hiregange    22 April 2014 at 12:04

Introduction Service tax is a levy on provision/rendition of service in India. Chapter V of Finance Act, 1994, introduced Service tax in India and it came to force from July 1994. Finance Act, 1994 is the only parent



Avoiding Dispute Alternative

  Madhukar N Hiregange    22 April 2014 at 12:02

Avoiding Dispute Alternative Best Practices?-By Madhukar N HiregangeOne of the major challenges for the assessee is avoiding of the disputes with the department. To avoid/ reduce such disputes with the department, one must understand



Exemption Notification cannot be forced upon assessee

  Bimal Jain    21 April 2014 at 12:19

Dear Professional Colleague,Exemption Notification cannot be forced upon assessee No legal bar on paying duty & availing benefit of Modvat schemeWe are sharing with you an important judgement of the Honble High Court of Delhi, in t



Rules of Interpretation of Services in Service Tax

  Sagar Gupta    18 April 2014 at 11:56

Despite doing away with the service-specific descriptions, there will be some descriptions where some differential treatment will be available to a service or a class of services. Section 66F lays down the principles of interpretation of specified de



Services performed in India for SR located abroad- Exports

  Bimal Jain    03 April 2014 at 11:57

Dear Professional Colleauges,Services performed in India for a service recipient located abroad are export of servicesWe are sharing with you an important judgment of the Honble CESTAT, New Delhi in the case of Gap International Sourcing (Indi



Service Tax on Rent-A-Cab Service - A Guide

  Manoj Agarwal    21 March 2014 at 12:16

1. Definition and Scope of Rent-A-Cab Service 1.1 What is Rent- A-Cab Service?Rent-A-Cab Service means renting of any motor vehicle designed to carry passengers!!! 1.2 What? I havent heard or read such a definition anywhere?Correct, but let me