Service Tax Articles

Service Tax on GTA - A Guide

Posted by Manoj Agarwal 26 November 2013 187230 Views

1. Service Tax - Introduction It is quite surprising to know that unlike other central taxation laws like Central Excise Act, 1944; Customs Act, 1962; Income Tax Act, 1961; Central Sales Tax Act, 1956; etc; there is no specific act like Service Tax A

Service Tax on Export of Services

Posted by Guest 19 November 2013 172117 Views

Since the day I started reading tax it was dinned in my ears that exports are tax free and that it is akin to blasphemy to export tax. Change alone is permanent in this universe and taxation is no exception? The Finance Act, 1994 has seen many ups

Service Tax on Builders and Developers - Issues

Posted by Madhukar N Hiregange 18 November 2013 122633 Views

In this article we have examined the provisions relating to real estate with focus on what is more relevan

Service Tax on Educational Institutions

Posted by Guest 18 November 2013 48923 Views

Article 21A of The Constitution inserted by The Constitution (Eighty Sixth Amendment) Act, 2002 is notified with effect from April 1, 2010. This Article deals with “Right to Education” and states as under: “The State shall provid

"Service" & "Consideration" - Random Thoughts

Posted by Madhukar N Hiregange 13 November 2013 22521 Views

Understanding of "Economic Activity" and "Consideration" in Service Tax- Random ThoughtsThe concept of negative list regime is that there should be an economic activity [as differentiated from personal activity] whether carried out free of charge or

Interest if dept unjustly hold rightfully earn Cenvat Credit

Posted by Bimal Jain 13 November 2013 14622 Views

Dear Professional Colleague, Assessee entitled to interest if the Department unjustly holds rightfully earned Cenvat credit We are sharing with you an important judgement of the Honble Gujarat High Court in the case of Hindustan Coca-Cola Bev

Service tax on construction Industry- Overview

Posted by CA. RAVIKUMAR 04 November 2013 100580 Views

Background: As per the Board's Circular No.108/02/2009-ST, dated 29.01.2009, Services provided by the Builders/developers prior to 01st July 2010 were not taxable but after 01st July 2010 Construction services provided by the Builders/de

Salary not part of taxable value under security services: HC

Posted by Vishal 26 October 2013 31992 Views

Salary not part of taxable value under security services: HC The system of employing contract labour is prevalent in most industries in different occupations including skilled and semi skilled jobs. A workman is deemed to be employed as Contract Lab

Same activity is not as Manufacture & Service at a time

Posted by Bimal Jain 21 October 2013 7454 Views

Dear Professional Colleague, Same activity cannot be considered as manufacturing and service at a time We are sharing with you an important judgement of the Honble CESTAT, New Delhi, in the case of Jubilant Industries Limited Versus CCE, Ghaz

Service Tax on Restaurants and Hotels: A Legislative Competence

Posted by Bhaskaran Chackrapani Warrier 16 October 2013 72204 Views

SERVICE TAX ON RESTAURANTS AND HOTELS – LEGISLATIVE COMPETENCE The Finance Act,2011 has inserted sub clause (zzzzv) and (zzzzw) to section 65(105) of the Finance Act,1994 thereby imposed service tax on restaurant services and short term