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Service Tax Articles


Reimbursement of expenses part of taxable value: ST

  Vishal    03 September 2013 at 11:10

In a normal course of service industry, a service provider charges an amount for providing the services along with service tax which is paid by the service receiver. Such service tax is calculated and paid according to the service tax provisions con

Posted in Service Tax  11 comments |   31353 Views


Service Tax Liability on Cricketers

  CA RITUL PATWA    02 September 2013 at 12:42

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

Posted in Service Tax  8 comments |   36114 Views


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

  CA RITUL PATWA    02 September 2013 at 12:41

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 :-

Posted in Service Tax |   13531 Views


No TDS on Service Tax charged on Professional or Technical fees

  Bimal Jain    30 August 2013 at 17:56

We are sharing with you an important judgement of the Honble Rajasthan High Court, in the case of Commissioner of Income Tax (TDS), Jaipur Vs. M/s. Rajasthan Urban Infrastructure [2013 (8) TMI 12 RAJASTHAN HIGH COURT] on following iss

Posted in Service Tax  12 comments |   28679 Views


Service Tax on Banking Services

  CA.R.Jeyarajan    26 August 2013 at 13:49

SERVICE TAX ON BANKING AND FINANCIAL INSTITUTION BANKING SERVICES INTRODUCTION Bankers acts as an agent by conducting checking of current accounts for customers, paying cheques drawn on customers of the bank, collecting cheques deposited

Posted in Service Tax  2 comments |   75790 Views


Service Tax VCES, 2013 - Clarifications

  CA RITUL PATWA    24 August 2013 at 11:53

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

Posted in Service Tax  8 comments |   13255 Views


What is relevant date for determining - Rate of Service tax

  Bimal Jain    22 August 2013 at 12:36

Dear Professional Colleague, What is the relevant date for determining the rate of service tax applicable We are sharing with you an important judgement of the Honble CESTAT, Ahmedabad in the case of Commissioner of Central Excise & Servi

Posted in Service Tax  5 comments |   11508 Views


Principles of Natural Justice

  RENGARAJ R.K    22 August 2013 at 12:36

PRINCIPLES OF NATURAL JUSTICE- "Audi Alteram Partem" and "nemo judex in causa sua" in Tax matters.Introduction:The principles of natural justice have their roots in two Latin maxims:"Audi alteram partem" and "nemo judex in causa sua". Th

Posted in Service Tax  4 comments |   22064 Views


Technology Contracts - VAT Vs Service Tax

  Madhukar N Hiregange    21 August 2013 at 14:09

Technology Contracts- Liability under VAT or Service Tax? This category covers information technology, IT enabled service and telecommunication industry. Today businesses are done in various complex manner through different jurisdictions in differen

Posted in Service Tax  1 comments |   16369 Views


Tax Planning Tool to reduce cost - Indirect Taxation

  Madhukar N Hiregange    19 August 2013 at 12:38

Tax planning needs to be differentiated from tax evasion wherein one suppresses recording his sales/ services or undervalues the same deliberately. T

Posted in Service Tax  5 comments |   18011 Views