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Service Tax Articles


New Forms for filing appeal under Customs/Excise/ST:1-6-2013

  Bimal Jain    16 April 2013 at 12:51

New Forms for filing appeal under the Customs, Excise and Service tax laws w.e.f 1-6-2013 Please note that the Central Government has amended the Customs (Appeals) Rules, 1982 [the Customs (Appeals) Rules] vide Notification No. 37/2013



Service Tax Refunds - Exporters - Status Check

  Madhukar N Hiregange    11 April 2013 at 12:04

Refund of Cenvat Credit Service Exporters Background The service exporters have been enabled to get the cenvat credit on capital goods, inputs and input services incurred in providing the servic



No Service Tax Leviable on the issuance of Draft Invoices

  Vishal    10 April 2013 at 12:13

With the Introduction of Point of Taxation Rules (herein referred as POT Rules), 2011, the government has primarily shifted the policy of collection of service tax on the realization of value of taxable services to the point when the service is de



New Service Tax Returns

  Madhukar N Hiregange    09 April 2013 at 11:53

New Service Tax Return- Few Suggestions By CA Madhukar N Hiregange & CA Roopa Nayak A few years back we heard that the combined excise and service tax return would be 1 page. This was not to be as reform implementation have failed in the last



FAQ Guide for Filling ST3 Returns

  CA.Manindar Kakarla    09 April 2013 at 11:42

A Guide to e-filling of ST3 Returns By. CA. Kakarla Manindar Introduction: There are two types of e-filing of ST3 returns. One is filling of information in the downloaded excel utility then converting excel utility file into xml format and uploa



Understanding Point of Taxation Rules, 2011

  Member (Account Deleted)    08 April 2013 at 12:32

Notification New Delhi, the 1st March, 2011 No. 18/2011 Service Tax as amended by Notification No. 25/2011, No. 41/2011, No. 4/2012 and No. 37/2012. G.S.R. (E).- In exercise of the powers conferred under clause (a) and clause (hhh) of subs



Some basics about Service Tax

  CA Abhishek    05 April 2013 at 13:05

Some basics about Service Tax Q. What is meant by Service? Ans. ‘Service’ has been defined in clause (44) of Section 65B and means – Any activity For consideration Carried out by a person for another And inc



Changes in Mega Exemption List w.e.f April 1, 2013

  Bimal Jain    02 April 2013 at 16:45

CHANGES IN MEGA EXEMPTION LIST W.E.F APRIL 1, 2013 VIDE NOTIFICATION NO. 3/2013-ST DATED. 1-3-2013 AMENDING NOTIFICATION NO. 25/2012-ST DATED. 20-6-2012: Under S. No. 9 - Exemption by way of auxiliary educational services and renting



Service Tax on Restaurants

  Ankit Gupta    01 April 2013 at 14:19

Service Tax on Restaurant Industry By Ankit Gupta and team (argtaxconsultants@gmail.com) Prior to Negative List A new category of taxable service for levy of service tax on restaurants was introduced by insertion of sub-clause (zzzzv) in cl



Service tax implication on AC Restaurants-Finance Bill, 2013

  Bimal Jain    01 April 2013 at 11:38

With effect from July 1, 2012, Service is defined under Section 65B(44) of Chapter V of the Finance Act, 1994 (the Finance Act) means any activity carried out by a