Easy Office
Easy Office

Service Tax Articles


Manpower supply prior or Post 1st July, 2012

  Bimal Jain    30 July 2012 at 11:01

Whether employees sent on deputation to subsidiary/ associate companies amount to manpower recruitment or supply service before or after 1st July, 2012 Citation : 2012-TIOL-855-CESTAT-DEL Appellant (s) : ITC Ltd Respondent (s) : Commission



Manufacture or production of goods "Negative list"

  Pradeep Jain    26 July 2012 at 12:54

Manufacture or production of goods - an exemption or a litigation in negative list Introduction:- Exemptions and beneficial amendments are always prone to litigation w



Renting of immovable property - Waiver of Penalty

  CA Meenu Garg    26 July 2012 at 12:53

Taxability of Renting of Immovable property service levy came in to effect from 01-06-2007. And the latest development in the same claims to provide the assesses with a benefit by waiving of penalty and litigation. As per the legislative changes r



Introduction of Negative List - Changes in Service Tax law

  Manoj Pala    26 July 2012 at 12:53

Introduction of Negative List - Changes in Service Tax law effective 01.07.2012 1. INTRODUCTION 1.1 The Union Finance Minister announced implementation of a ne



Whether revenue sharing arrangements attract service tax

  Bimal Jain    23 July 2012 at 12:11

Whether revenue sharing arrangements attract service tax prior and post 1st July, 2012 Dear Professional Colleague, We are sharing with you a recent judgment of the Honorable CESTAT, New Delhi and would like to discuss implication of same prior and



Frequency of Filing of Service Tax Return

  PUNEET GOYAL    16 July 2012 at 11:04

After budget 2012, there is lot of confusion as to frequency of filing of Service Tax Return. This is happening due to following letters and draft circulars of CBEC: RELEVANT EXTRACT OF D. O. F. No 334/



Service Tax on Renting

  Deepak Gupta    10 July 2012 at 12:55

Chronological legal history of provisions relating to service tax on renting of immovable propertyA. 01.06.2007 by Finance Act, 2007Section 65 (90a)Renting of Immovable Property includes renting, letting, leasing, licensing, or other similar arrangem



Hotel Industry - Negative List is positive

  Pradeep Jain    10 July 2012 at 10:45

Introduction:- Service tax by way of Negative list is the beginning of a new era in the 18 years old Service tax law. Mo



The Bermuda Triangle mystery created by Negative List

  Pradeep Jain    09 July 2012 at 12:05

Introduction:- After six years of uncertainties, finally section 66A of the Finance Act, 1994 has few more days to survive. 1.7.2012



Works Contract - Negative List - Unanswered Questions

  Pradeep Jain    09 July 2012 at 12:05

Introduction:- Service tax on Works Contract was introduced on 1.6.2007. Starting with an attractive rate of 2% service tax on the co