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Service Tax Articles


Double Taxation or fair taxation?

  U S Sharma    03 May 2011 at 12:26

Softwares are now charged with service tax as well as Value added tax, and lots of confussion appears in field, now is the industry really facing double taxation ? let us analize the facts ,,,,,,,,,,,,,,,, Taxable Service means any s



Analysis of Cenvat Credit - Changes in FA 2011

  Madhukar N Hiregange    03 May 2011 at 11:55

Analysis of Cenvat Credit- Changes FA 2011 By Madhukar.N. Hiregange, FCA Introduction: The primary object o



Dispute - Genesis to Resolution

  Madhukar N Hiregange    02 May 2011 at 18:30

Handling of Departmental Proceedings - Survey, Search & Seizure, Adjudication Proceedings and Appeals CA Madhukar N. Hiregange The objective of this article is to summarise the basic backgrou



Analysis of Penalty on Late Filing of Service Tax Return

  CA Navin Jain    29 April 2011 at 15:07

ANALYSIS OF PENALTY ON LATE FILLING OF SERVICE TAX RETURN Amendment in Section 70 (1) In Section 70 (1) of the Finance Act, 1994, for the words two thousand rupees, the words twenty thousand rupees shall be su



Service Tax on Restaurants & Hotels

  Rajesh Kumar    27 April 2011 at 13:03

In the Budget 2011, it was proposed to levy Service Tax on Hotels & restaurants. Vide Notification 29/2011 dated 25.04.2011, 1st May of 2011 has been declared as the appointed day on which these provisions will come into effect. Thus these ser



Analysis | Point of Taxation Rules, 2011

  Lalit Kumar Gupta    23 April 2011 at 16:41

Point of Taxation Rules, 2011 Rule 1 Short title and commencement Short Title Point of Taxation Rules, 2011 Commencement 1st April, 2011 Rule 2 Definitions Act means the Finance Act, 1994 &ldquo



Point of Taxation Rules - Pain of Taxation?

  CA Pradip Shah    15 April 2011 at 15:14

Point of Taxation Rules Pain of Taxation? by CA. Pradip R Shah e-mail: pradip@pradiprshah.com [Note: This analysis incorporates amendments carried out by Notification No. 25/2011, 26/2011 of Service Tax and 13/2011 Central Excise (NT



Service Tax Concepts

  Madhukar N Hiregange    14 April 2011 at 13:01

Service tax is a subject which has been posing quite a few problems to assessees since its introduction in the year 1994 through Chapter V of Finance Act 1994. ..



Looking Forward For Constitutional Amendment Bill

  Nagesh Bajaj    11 April 2011 at 11:37

The Centre finally makes it clear that it is not possible to bring Aviation Turbine Fuel (ATF) under the scope of the proposed Goods and Services Tax (GST), as per the model suggested by the states.



Points of taxation rules pre and post amendment - analysis

  CA Kaushik Darji    01 April 2011 at 12:35

Amended Rule Point of Taxation Rules Pre Amendment Point of Taxation Rules Post Amendment 7 This rule provided for determination of point o