Service Tax Articles

Service tax assessees to file annual return

Posted by Pradeep Jain 24 June 2016 14339 Views

Introduction:-Although, with the government resorting to implement unified taxation regime GST in near future, it was hoped that the number of returns to be filed by an assessee would reduce substantially and this has been done in case of Central Exc

Budgetary changes reg. Service Tax and Cenvat Credit provisions summarized

Posted by Manish K.Gandhi 05 July 2016 11003 Views

This is my humble attempt to summarize budgetary changes reg. Service Tax and Cenvat Credit provisions in nut-shell and also in common language and may be chances in error somewhere during preparation so it is advised to refer relevant authority in A

Service tax on Ocean Freight - Unsolved mystery

Posted by Manish 09 March 2016 12286 Views

The article deals with the spin offs with respect to one of the proposed amendments in Service tax by Finance Bill 2016A. THE VALUATION ISSUEAs we know it today, the activity of transportation of goods by an aircraft or a vessel from a place outside

Service Tax - Is it a good option to settle case through Settlement Commission

Posted by CA Ashish Garg 07 March 2016 4916 Views

The concept of Settlement Commission is fairly new in service tax. It is only in the year 2012, that the benefit of se

Rate of Service Tax - Section 67A linked with POT Rules, 2011 to prevent disputes

Posted by Manoj Agarwal 07 March 2016 10379 Views

BACKGROUND – Section 67A and POT Rules:The Point of Taxation Rules, 2011 (in short POT Rules) was introduced w.e.f. 01-04-2011 to define and determine the point of taxation (in short POT) i.e. point in time when a service shall be deemed to hav

Scrutiny of services provided to/by government post budget 2016

Posted by CS Priyanka Gupta 04 March 2016 20906 Views

I.ANALYSES OF APPLICABILITY OF SERVICE TAX ON SERVICES PROVIDED TO GOVERNMENT, LOCAL AUTHORITY OR GOVERNMENTAL AUTHORITYServices regarding construction, erection etc of Civil Structure, Educational Establishment and Residential Complex�HISTORYT

Abatement under Service Tax: Budget 2016

Posted by Karan Sahi 24 June 2016 5920 Views

Abatement under Service Tax: Budget 2016 Proposed changes in abatement shall come into effect from the 1st April 2016. Contained herein detailed revised list of abatement. Sl.No. Description of taxable service

All amendments of service tax and their date wise applicability

Posted by Guest 02 March 2016 26929 Views

LIST OF CHANGES BEING MADE AND THE DATES ON WHICH THEY WOULD COME INTO EFFECT.Here we are giving summery of all the amendments of service tax according to their applicability.A. With immediate effect (from 01.03.2016) (i) Restoration of exemption on

Changes in Abatement under Service Tax

Posted by CA. Dau Daga 01 March 2016 13079 Views

Here we are giving you amendments related to Abatements in Service Tax Law.Abatements:The proposed rationalization in abatements shall come into effect from the 1st day of April, 2016.In cases where the tour operator is providing services solely of a

Service tax leviable on any services provided by Government from 1st April 2016

Posted by Bimal Jain 27 February 2016 47830 Views

Dear Professional Colleague, Service tax leviable on any services provided by Government or Local Authority to a Business Entity w.e.f 1-4-2016 and issues thereinBackgroundPresently, in terms of Section 66D(a)(iv) of the Finance Act, 1994 (�the