Service Tax Articles

Service Tax on Export of Services

Guest 19 November 2013 at 15:37

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

Madhukar N Hiregange 18 November 2013 at 15:17

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

Service Tax on Educational Institutions

Guest 18 November 2013 at 12:29

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

Madhukar N Hiregange 13 November 2013 at 12:41

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

Bimal Jain 13 November 2013 at 12:40

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

CA. RAVIKUMAR 04 November 2013 at 11:40

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

Vishal 26 October 2013 at 12:08

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

Bimal Jain 21 October 2013 at 16:53

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

Bhaskaran Chackrapani Warrier 16 October 2013 at 13:05

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

Services in relation to Adhaar Card: ST

Vishal 15 October 2013 at 11:39

Unique identification project (Aadhaar Card) was initially conceived by the Planning Commission as an initiative that would provide identification for each resident across the country and would be used primarily as the basis for efficient delivery