Service Tax Articles

Point of Taxation Rules, 2011

Selvakumar Selvaraj 24 September 2011 at 14:05

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

Guest 15 September 2011 at 18:01

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)

Pralay Chakraborty 07 September 2011 at 12:25

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

Madhukar N Hiregange 05 September 2011 at 17:36

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

Madhukar N Hiregange 05 September 2011 at 17:35

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

RG - A Helping Hand 10 August 2011 at 12:58

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

Manoj Pala 10 August 2011 at 12:53

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

Kaustubh Ram Karandikar 05 August 2011 at 14:39

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

Judicial Pronouncements

khushbu darak(CWA) 03 August 2011 at 11:36

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

Summary of Recent Judicial Pronouncements

khushbu darak(CWA) 29 July 2011 at 14:06

Important judicial pronouncements under Service Tax: 1. Whether abatement under the Notification Nos. 15/2004 and 1/2006 with respect to Commercial and Industrial Construction can be denied as assessee provides only completion and fi