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Service Tax Articles


Construction of Residential Complex Service

  Akbar Basha    07 October 2010 at 12:21

CONSTRUCTION OF RESIDENTIAL COMPLEX – WHAT THE END CUSTOMERS SHOULD KNOW?By Ganesh Sankararaman B.Com, FCA, Grad.CWA, PMP & Akbar Basha B.Com, ACA INTRODUCTION:No doubt service tax is considered to be tax of the decade; it h



Checks and balances in Service Tax Audits

  MONISH BHALLA    07 October 2010 at 12:07

Checks and balances are utmost essential in any tax regime. The service tax payers are entrusted with a self-assessment system wherein the tax paid by them is deemed to be appropriate and correct. Nonetheless, there might be instances where some ass



Johnny and Service Tax Refund[Series-II] Part 2: CHA service

  Pradeep Jain    05 October 2010 at 18:29

Johnny and Service Tax Refund [Series- II] Part 2: CONDITIONS RELATING TO CHA SERVICE By: - CA. Pradeep Jain Mayank Palgauta In continuation of previous article, elaborating the



Service tax refunds: Are they just or unjust?

  MONISH BHALLA    01 October 2010 at 10:39

No one can be taxed without any constitutional authority. If any tax or duty is collected by the department because of misinterpretation of the provisions of law, the same can be refunded if the taxpayer applies for a refund. Refund claims can be fil



Johnny and Service Tax Refund[Series -II] Part-1: 'Invoice'

  Pradeep Jain    25 September 2010 at 12:52

Johnny and Service Tax Refund [Series- II]Part 1: INVOICE Prepared By: - CA. Pradeep JainMayank Palgauta We have already written one complete series of articl



Art of interpreting law to one's own advantage

  MONISH BHALLA    24 September 2010 at 13:39

Correct interpretation of a law is one of the keys to resolve the litigations, but it is easier said than done. The service providers as well as the department are constantly trying and interpreting the statute as it suits them. The main object mus



Supply of Software: Sale or Service

  MONISH BHALLA    24 September 2010 at 13:38

Software consists of carrier medium such as CD, Floppy and coded data. Softwares are categorized as standardized software or canned software and specific software or customized software. Standardized software or Canned software is mass market



Taxing art: New rules on point of taxation

  MONISH BHALLA    18 September 2010 at 11:04

The Art of taxation is one of the fortes of the finance ministry. It has innovative concepts and ideas of creating tax liabilities even though the service has not been provided at a given point of time. The CBEC has proposed a new rule to be impleme



Confusions galore over ongoing works contracts issue

  MONISH BHALLA    03 September 2010 at 13:33

'If you cannot convince them, confuse them'. The CBEC seems to be working with this very motto when it comes to works contract service. More than half a dozen big and small clarifications and amendments have been issued since the introduct



Suggestions on Draft Point of Taxation Rules

  M B Abhyankar    31 August 2010 at 11:16

Board deserves thanks from taxpayers for advance intimation & invitation for suggestions in respect of Point of Taxation rules that would be made applicable for charge of service tax. These Rules can provide useful inputs in the process of d