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