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Service Tax Articles


Service Tax Return Filing: A Herculean Task

  Rahul Chilal    03 May 2013 at 12:09

The last date of service Tax return filing for the Quarter July to September was on 30th April. Though previously it was 15th April, it was revised to 30th April. This was the return for the quarter in which many changes took place. Many notificatio



Cenvat credit on Construction can be used for ST on Renting

  Bimal Jain    27 April 2013 at 11:36

Excise paid on Inputs and ST on Input services used in construction can be utilized for discharging ST liability on renting of immovable property The Honble Tribunal in the case of Oberoi Mall Ltd. Vs. Commissioner of Service Tax [2013-TIOL-



Service Tax Return for the period July to Sept 2012

  Seetharaman K C    25 April 2013 at 12:09

This refers to the Service Tax Return for the period 1st July 2012 to 30th September 2012 which I have filed for some of my clients the last date of filing of which is 30th April 2013. I found that none of the returns filed by me has been reflecte



Installation of tank for Storage of Inputs outside Factory

  Bimal Jain    23 April 2013 at 12:09

Services for installation of storage tank for storage of inputs outside factory are input services Important judgement of Honble Mumbai High Court in the case of M/s Deepak Fertilizers and Petrochemicals Corpn. Ltd. Versus Commissioner of Cen



Prerequisites for drafting an effective Stay Application

  ANIL KUMAR BEZAWADA    22 April 2013 at 11:15

As per Section 35F of Central Excise Act, 1944 if the assessee is aggrieved by decision of the Commissioner (Appeals) or by the Commissioner, he can file an appeal against such order befor



Basic Understanding of Service

  Madhukar N Hiregange    19 April 2013 at 12:58

Introduction on Service Tax- Negative List, Levy of Service Tax, Exemption CA Madhukar N.Hiregange Introduction Service tax w



Whether ST payable on erection of pandal or shamiana

  Bimal Jain    17 April 2013 at 12:38

Whether Service Tax payable on service provided by way of erection of pandal or shamiana The Central Board of Excise and Customs (the CBEC) vide Circular No. 168/3/2013, dated April 15, 2013 has issued clarification on following issue



Waiver of Interest and Penalty under Amnesty Scheme

  Vishal    16 April 2013 at 12:57

Service tax has always been regarded as a tax of the future and is emerging as one of the major source of revenue for the Government. At the same time, the service tax law has been regarded as most complicated law and generated huge litigation.



Registration and Payment under Reverse Charge Concept

  Priyanka    16 April 2013 at 12:52

Subsequent to the introduction of sub-section (2) of section 68 under the Finance Act, 1994 (the Act), the central government has specified certain taxable services in respect of which a service recipient is required to pay service tax at the ra



Service Tax on Director's Services in Private Companies

  Priyanka    16 April 2013 at 12:52

A Private Company has one Executive Director i.e. Whole Time Director and two Non-Executive Directors. The Whole Time Director holds 90% of the paid-up share capital in the company while the other 10% is held by five shareholders. A monthly fix