Service Tax Articles

Service Tax Amnesty Scheme?

Madhukar N Hiregange 01 March 2013 at 19:45

VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME, 2013 (VCES) Background of the Scheme Service tax is a new emerging law and there has been lack of clarity on the applicability o

Budget 2013-14 - An Analysis of Service Tax Proposals

CA Nikhil Jhanwar 01 March 2013 at 10:46

Budget 2013-14- An Analysis of Service Tax Proposals By CA. Nikhil M. Jhanwar Budget 2013-14 has been introduced today by Mr. P. Chidambaram, Finance Minister. Budget has come at a time where it has been almost one year in introduction of nega

Changes in Indirect Taxes - Union Budget 2013

Bimal Jain 28 February 2013 at 22:54

Dear Professional Colleague, We are sharing with you important changes in Indirect Taxes - Union Budget 2013:-

Hon'ble Delhi High Court Contrary View on point of Taxation

Savan Somani 27 February 2013 at 17:03

SUBJECT: SERVICE TAX HEADING: HONBLE DELHI HIGH COURT CONTRARY VIEW ON POINT OF TAXATION RULES, 2011 BREIF SUMMARY OF THE JUDGEMENT:- The judgment has stated that Circular No.154 when it states that invoices issued on or before 31.3.20

FAQ on GTA - Goods Transport Agency

@VaibhavJ 26 February 2013 at 11:25

FAQ on GTA - Goods Transport Agency QUE. What is the effective date of levy? ANS. 01-01-2005 QUE. Any goods based exemption? ANS. Transportation of fruits, vegetables, eggs and milk, pulses and cereals (33/2004) QUE. Any value based exemption? AN

Merely entry in books - Not amount to provision of Service

Bimal Jain 25 February 2013 at 11:28

Merely making entry in books of account did not amount to provision of service Highlights of important judgement of the Honble CESTAT-Chennai in the case of M/s FUTURA POLYESTER LTD. versus COMMISSIONER OF CENTRAL EXCISE. CHENNAI-I [2013 (1)

Joint Charge Mechanism

Madhukar N Hiregange 25 February 2013 at 11:28

Introduction: The new service tax law based on negative list taxation was effective from 1st of July 2012. Though there are a number of aspects and issues under the same, one of the main issues of conc

Cenvat Credit of Construction services used for Renting services

CA.Manindar Kakarla 16 February 2013 at 16:40

CENVAT CREDIT OF CONSTRUCTION SERVICES USED FOR PROVIDING RENTING OF IMMOVABLE PROPERTY SERVICES A HOSTILE DISCRIMINATION CA. Manindar : Levy of ser

Analysis of Recent Decisions - IDT

Madhukar N Hiregange 16 February 2013 at 16:40

INDIRECT TAXATION Analysis of few Recent Judgments Madhukar N Hiregange F.C.A. The analysis of 2 judgments in central excise and a few judgments in service tax h

SC: Mere non-payment of duties is not always evasion of Taxes

Bimal Jain 16 February 2013 at 08:25

Mere non-payment of duties is not collusion or willful misstatement or suppression of facts We are sharing with you an important judgement of the Honble Supreme Court in the case of M/s UNIWORTH TEXTILES LTD Versus COMMISSIONER OF CENTRAL EXC