Service Tax Articles

Renting of immovable property

Pradeep Jain 24 September 2009 at 13:28

The Division Bench of the Delhi High Court comprising of Justice Badar Durrez Ahmed and Justice Rajiv Shikader gave a milestone judgment on 18th April, 2009, in the case of Home Solution Retail India Ltd and Others Vs. UOI and Others (2009-TIOL-

Associated enterprises:- An anamoly in Cenvat Rules

Pradeep Jain 14 September 2009 at 11:13

INTRODUCTION:- Interchange of services between the Associated Enterprise had been a tax avoidance tool in the hands of the various enterprises. A practice was developed in the assessees to make book adjustments and the revenue was only recognized in

Goods Transport Agency And Service Tax

CA. SRIKANTHA RAO T 09 September 2009 at 11:42

GOODS TRANSPORT AGENCY AND SERVICE TAXBy CA. Srikantha Rao T The levy of service tax on the services of transport of goods by road in its present form has been in force with effect 01.01.2005. The scheme calls for payment of service tax on freight

CENVAT credit on input service

Pavan Jain S 28 August 2009 at 12:22

CA Rajesh Bagrecha, FCA., DISA(ISA)CA Pavan Jain S, Bcom (TPP), ACA.Introduction: The concept of CENVAT credit was introduced with an intention to avoid cascading effect of taxes. The Central Value Added Tax [CENVAT] allows the credit of the duty pai

Catering Services

Madhukar N Hiregange 27 August 2009 at 19:56

Outdoor Catering ServiceBy CA. Madhukar N Hiregange& CA.Srikantha Rao TIn this article we examine the taxable service category of Outdoor catering in terms of the definition, the activities liable and the issues which arise in seeking to tax this cat

Budget Amendment- Impact

Madhukar N Hiregange 22 August 2009 at 12:20

Budget Amendments- Service Tax – 1st September 2009CA Madhukar N Hiregange & CA Vinay K.V. It is the practice followed in every budget by our Honorable Finance Minister to expand the scope (coverage) by introducing new categories of

Union Budget 09-10 -- Service Tax Proposals

Apoorva Mehta 18 July 2009 at 12:28

“A Bird’s eye view on Service Tax Proposals in the Union Budget 2009-10” - - APURVA

STRP

CA PIYUSH KAPOOR 18 July 2009 at 12:28

Introduction1. The Central Board of Excise and Customs (CBE&C) has come out with the Service Tax Return Preparer (STRP) Scheme, 20091 to sort out the problem of unemployment prevailing in the country. To pave way for the Scheme, section 71 was i

Budget at glance on service tax

CA.Hanumantha Reddy 14 July 2009 at 19:26

Budget 2009 (2) · The rate of service tax remain unchanged · Basic duty of import remain unchanged· CST rate has been remain unchanged· GST comes in 2010 Service Tax Introduction of New Ser

Goods Transport Agency

Chirayu Kothi 10 July 2009 at 20:41

TRANSPORT OF GOOD BY ROAD(w.e.f 01-01-2005 Nofn. No. 33/2004, 34/2004, 35/2004 dt 03-12-2004) Scope: Goods Transport Agency: Means “any person” who provides services in relation to transport of good by Road and issues note, by whatever n