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Service Tax Articles


Impact of Service Tax on Different Audits

  Madhukar N Hiregange    29 May 2013 at 12:38

This article provides some inputs on what care a CA should take or at least shouldbe aware when conducting the tax audit, internal audit or statutary audit. We have included some



Electricity charge from tenant not chargeable to Service Tax

  Bimal Jain    29 May 2013 at 12:37

Electricity charge recovered from tenant not includible in renting of immovable property We are sharing with you an important judgement of the Ld. Commissioner of Central Excise (Appeals), Chennai in the case of In Ticel Bio Park Ltd. (2013) 33 tax



Arrest - Prosecution Under Central Excise & Service Tax

  Madhukar N Hiregange    28 May 2013 at 12:04

The recent announcement on arrest has seen a flurry of activity to those wh



Analysis of recent decision in Service Tax

  Madhukar N Hiregange    28 May 2013 at 12:03

SERVICE TAX Analysis of Recent Judgments The professional who wishes to practice in service tax or take care of service tax in compani



Service Tax Return (ST-3)-Viewing, Revising and Late Filing

  Bimal Jain    23 May 2013 at 12:25

Service Tax Return (ST-3) - Viewing, Revising and Late Filing Service Tax Returns (ST 3) for the period July -Sept, 2012, e-filed in ACES, can now be viewed by the Assesses under View Original ST3′ View ST3′ option



Every audit objection doesn't lead to Mens rea/ Penalty

  Bimal Jain    20 May 2013 at 13:49

Every audit objection doesn't lead to invocation of extended period and levy of penalty We have summarized the important judgment of the Honble Tribunal in the case of LANDIS + GYR LTD. V. COMMISSIONER OF CENTRAL EXCISE [2013] 32 Taxmann.



Analysis of Service Tax on work contract

  TKKKKKK    17 May 2013 at 12:49

Work contractor definition : Works contract, for the purposes of section 65(105)(zzzza), means a contract wherein,- (i) Transfer of property in goods involved in the execution of such contract is livable to tax as sale of goods, and (i



A Handy Referencer on Reverse Charge Mechanism

  CA Pardeep Chanana    15 May 2013 at 12:23

Relevant Notifications:- Notification no. 30/2012 dated 26.06.2012 later updated by notification no. 45/2012 dated 07.08.2012 w.e.f. 01/07/2012 Dual System of Service Tax Payment A. F



Understanding Reverse Charge Mechanism in Service Tax

  CA Priyanka Srivastava    11 May 2013 at 13:31

Service tax is an indirect tax levied by service provider on the service recipient. The service provider collects service tax on bills raised on the service recipient and deposits it into the Government account. Hence the liability to pay service



No Reversal of Cenvat Credit on Input Services U/R 3(5)-CCR

  Bimal Jain    06 May 2013 at 12:40

No Reversal of Cenvat credit on Input Services U/R 3(5) of CCR, 2004 as applicable for reversal of Cenvat credit on inputs or capital goods only We are sharing with you an important judgement of Honble Kolkata CESTAT in the case of M/s Seven