Service Tax Articles

Service Tax on Job Work

Posted by CA PRAMOD SARAOGI 08 October 2011 70747 Views

ST on Job Work Paper Processors (PP) engaged in slitting of Paper Rolls into two pieces. Paper Rolls of various widths are supplied by the principles. 1. First check the process of Slitting of Printing Paper Rolls carried out by the Job-worker

Point of Taxation Rules, 2011

Posted by Selvakumar Selvaraj 24 September 2011 43719 Views

Notification 18/2011 dated 1st March 2011 brought stringent provisions of service tax to get early revenue to the government by introducing Pont of Taxation Rules, 2011. The purpose of rule is to set out as to when service tax to be

Service Tax - Expanded scope under Finance Bill 2011

Posted by Guest 15 September 2011 18957 Views

The Service Tax net was expanded to the Legal Consultancy service from 01.09.2009. The Taxable service was defined under Section 65(105)(zzzzm) of the Finance Act, 1994. The Legal services provided to a business entity by any other business entity

Amendment in Point Of Taxation (Service Tax)

Posted by Pralay Chakraborty 07 September 2011 17021 Views

Subject: Amendments in Point of Taxation Rules, 2011 and other related provisions The Point of Taxation Rules (PTR) were formulated vide Notification No.18/2011-ST dated 01.03.2011. Based on the feedback

How to interact with departmental officers

Posted by Madhukar N Hiregange 05 September 2011 40557 Views

How to interact with departmental officers & Reply to SCN and adjudication- Service Tax CA Madhukar N. Hiregange The service tax payer at times fears the interaction with the revenue officers whether in writing or otherwise. Here are few sugg

Service Tax Applicability on Apartment Owners Association

Posted by Madhukar N Hiregange 05 September 2011 39707 Views

In this article we would be going through the provisions of service tax which are relevant to associations.

Sale of SIM cards is within the ambit of service tax

Posted by RG - A Helping Hand 10 August 2011 23709 Views

Dear All, This is to inform you all that with reference to the decision passed by the Honble Supreme Court of India in the matter of Idea Mobile Communication Ltd. v. Commissioner

Input Service Credit vis-a-vis Services Debtors Write-off

Posted by Manoj Pala 10 August 2011 18711 Views

Reversal of Input Service Credit in case of service Debtors written off in the books of accounts A. Insofar, there is no provision in the CC Rules for reversal of input service credit in case services Debtors are written-off. B. For

Late Fee and Penalty for delayed filing of ST-3 Returns

Posted by Kaustubh Ram Karandikar 05 August 2011 331418 Views

Late Fee As per provisions contained in Section 70 of the Finance Act, 1994, a person liable to pay Service tax

Judicial Pronouncements

Posted by khushbu darak(CWA) 03 August 2011 8414 Views

Some More Important judicial pronouncements under Service Tax 1. Whether erection and Commissioning of tower parts through engagement of employees shall be termed as Manpower Recruitment and Supply Agency Services? Facts: Sh