Service Tax Articles

Service to self - Is unjust enrichment applicable?- Service Tax

RENGARAJ R.K 26 July 2013 at 15:41

Respected Editor, You have given recognition to me by publishing my article on 5th of this month which had a hit of more than 3500, and now am submitting an important article on Unjust enrichment based on the CESTAT, Ahmedabad judgment which will be

Service Tax - An Interim relief to food/beverage suppliers

sivadas chettoor 22 July 2013 at 14:53

1. INTRODUCTION: The Hon High court of Kerala in its recent decision dated 05/07/2013 in Kerala classified hotels and restaur

No liability to pay service tax again if assessee has deposited the service tax under wrong accounting code

Bimal Jain 16 July 2013 at 13:01

No liability to pay service tax again if assessee has deposited the service tax under wrong accounting code We are sharing with you an important judgement of the Honble CESTAT, Mumbai in the case of Arcadia Share & Stock Brokers Pvt. Lt

A guide to interaction with Tax departments

Madhukar N Hiregange 11 July 2013 at 12:39

Introduction: Though the law and procedures under both service tax and central excise are made user friendly, assessee are still finding difficulties in interaction with the department officials. This may be because of lack of awareness of related

Service Tax on AC Bar Restaurants & Hotels is Unconstitutional

Bimal Jain 08 July 2013 at 11:58

Service Tax on AC Bar Restaurants & Hotels is Unconstitutional Kerala HC The Honble Kerala High Court has held that the levy of Service Tax on AC Bar Restaurants and Hotels providing short term accommodation as Unconstitutional a

The Levy of Service Tax on Restaurants & Hotels Unconstitutional - High Court, Kerala

RENGARAJ R.K 05 July 2013 at 12:35

Introduction: The Kerala High Court on 03.07.2013 declared as "unconstitutional" the imposition

Issues in Real Estate under Service Tax and VAT

Swati rathi 05 July 2013 at 12:34

In growing economies like India, infrastructure and real estate industry plays a major role in the development of a nation. It acts as a foundation based upon which growth of the nation depends. Economies can sustain

Exemption from Service Tax to SEZ's

CA Prateek Marlecha 05 July 2013 at 12:34

CBEC on July 01, 2013 issued notification no. 12/2013 granting exemption from service tax to units located in SEZ or developers of SEZ for the services used in their authorized

Reverse Charge with Relevant POPS Rules

nitin 27 June 2013 at 12:01

1. INTRODUCTION OF REVERSE CHARGE MECHANISM Reverse charge mechanism is not a new concept in service tax. Under the reverse charge mechanism, instead of service provider, the service receiver is liable to pay service tax. But with effect from 1.7

ST-Reverse charge Mechanism. Lets crack it

Saurabh Maheshwari 22 June 2013 at 12:11

Reverse Charge Mechanism under Service Tax Introduction Generally, liability to pay service tax is of the person providing taxable services, so the service provider collects service tax from the service receiver and deposit the same with