There is a constant problem faced by the declarant that despite of the deposit of full tax dues as per the Declaration made by him and furnishing of the details of payment to the department, the department is not issuing VCES 3 on the pretext of cer
The CBEC has provided clarifications vide Circular No. 173/8/2013-ST., Dated: October 7, 2013 on various doubts and questions raised pertaining to Restaurant Services, which is reproduced here in below: Doubt 1. In a complex where air conditioned
Dear Professional Colleague, No Recovery proceedings if applied for payment of defaulted Service Tax under VCES, 2013 The Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES, 2013 or the Scheme) is not abl
As, Education being one of the priority sectors of the Government of India has been kept outside the purview of service tax net by including the same in the negative list of services. The main objective behind the same is to reduce the cost of edu
Reverse charge on service tax Reverse Charge on Service Tax: Under this scheme, service tax is payable by service recipient instead of service provider. Under this charge service receiver has to register himself under service tax. Further
Before we discuss the problems faced by an Assesee engaged in the Works Contract Service and intends to make a declaration under VCES, 2013, we must understand the Taxability of Works contract Service prior to 01-07-2013. LEGAL POSITION PRIOR TO 01-
With mounting pressure on companies to pay a fair share of tax, how can global tax rules be reshaped? ACCAs Chas Roy-Chowdhury investigates Governments across the globe have become increasingly concerned that many multinational
Dear Professional Colleague, Work carried out on lump sum basis does not falls under supply of manpower services We are sharing with you an important judgement of the Honble CESTAT in the case of M/s. Shri Bileshwar Khand Udyog Sahakari Mand
The value of goods supplied or provided free by a service recipient under construction of commercial or industrial complex service, do not comprise the Gross amount under Notn.no.15/2004. Landmark judgment. Introduction: In a landm
Service Tax Implications on Auxiliary Educational Services of Educational Institutions Introduction: As everyone are aware that services provided by educational institutions by way of pre-school education, higher secondary school and education as
LIVE Course on Foreign Exchange Management Act (FEMA)(with recording)
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