Articles by CA RITUL PATWA

Works Contract Service: Problems in declaration under VCES

Posted by CA RITUL PATWA 23 September 2013 11391 Views

Before we discuss the problems faced by an Assesee engaged in the Works Contract Service and intends to make a declaration under VCES, 2013, we must understand the Taxability of Works contract Service prior to 01-07-2013. LEGAL POSITION PRIOR TO 01-

Service Tax Liability on Cricketers

Posted by CA RITUL PATWA 02 September 2013 36361 Views

The central government has introduced the concept of Negative List w.e.f. 01-07-2012, under which all persons providing any SERVICE which is not covered under the Negative List (Sec. 66 D) or Mega Exemption Notification (Notification No. 25/2012 dat

Service Tax VCES, 2013: Issues of Tax Paid before VCES

Posted by CA RITUL PATWA 02 September 2013 13583 Views

ISSUE 1 : Assessee has paid 100% Tax before enactment of VCES, 2013 but failed to file the ST return. Query Whether the assesse can file a declaration under VCES, 2013 and get the benefit of immunity from Interest & Penalty? Our View :-

Service Tax VCES, 2013 - Clarifications

Posted by CA RITUL PATWA 24 August 2013 13338 Views

The Service Tax Voluntary Compliance Encouragement Scheme (VCES) has come into effect from 10.5.2013. Some of the issues raised with reference to the Scheme have been clarified by the Board vide circular No. 169/4/2013-ST, dated 13.5.2013. Subs

FAQ - Service Tax Voluntary Compliance Encouragement Scheme

Posted by CA RITUL PATWA 16 August 2013 40623 Views

Service Tax Voluntary Compliance Encouragement Scheme, 2013 has been proposed by the Finance Minister in budget for the year 2013-14, to encourage the defaulters of Service Tax, who have not declared and paid the Tax Due for the peri