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Articles by Manoj Agarwal

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Union Budget 2015 - Clarifications regarding increase in ST rate

  Manoj Agarwal    04 March 2015 at 10:26

Amid huge expectations and challenges facing the economy, the Honble Finance Minister Shri Arun Jaitley has presented his 1st Full-year Union Budget for the year 2015-16 on 28th February, 2015. In his Budget Speech, he has proposed to increase

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Posted in Others  12 comments |   19770 Views


Service Tax Compliance under Reverse Charge - Proprietorship

  Manoj Agarwal    14 October 2014 at 10:43

1. Freight paid/payable to Goods Transport Agency (GTA)1.1 When does an individual/proprietorship firm is liable to pay service tax under reverse charge?An Individual or a proprietorship firm is liable to take service tax registration and pay servi

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Posted in Service Tax  9 comments |   24924 Views


Ultra Vires! Rule 5 of Point of Taxation Rules, 2011

  Manoj Agarwal    05 August 2014 at 11:05

1. Levy Vs. Collection of Service Tax - Concept 1.1 In any taxing statute, the statutory provision imposing levy of tax (i.e. the charging section) is of foremost importance. The parliament has levied service tax by enacting the Finance Act, 1994

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Posted in Service Tax  8 comments |   19293 Views


Service Tax on Rent-A-Cab Service - A Guide

  Manoj Agarwal    21 March 2014 at 12:16

1. Definition and Scope of Rent-A-Cab Service 1.1 What is Rent- A-Cab Service?Rent-A-Cab Service means renting of any motor vehicle designed to carry passengers!!! 1.2 What? I havent heard or read such a definition anywhere?Correct, but let me

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Posted in Service Tax  26 comments |   64182 Views


Service Tax on GTA - A Guide

  Manoj Agarwal    26 November 2013 at 10:53

1. Service Tax - Introduction It is quite surprising to know that unlike other central taxation laws like Central Excise Act, 1944; Customs Act, 1962; Income Tax Act, 1961; Central Sales Tax Act, 1956; etc; there is no specific act like Service Tax A

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Posted in Service Tax  47 comments |   186729 Views


Basic Exemption/Rebate under Income Tax - Budget 2013 FAQ's

  Manoj Agarwal    03 March 2013 at 15:40

Income Tax Credit/REBATE of Rs. 2,000 - Detailed Analysis / FAQs Frequently Asked Questions (FAQs) Q1. Whether basic exemption limit for Individuals, HUFs, AOP & BOI under the Income Tax Act, 1961 has been raised

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Posted in Income Tax  27 comments |   146454 Views


Service tax on CA - Contrary view on Delhi HC decision

  Manoj Agarwal    08 February 2013 at 11:54

Contrary View to Honble Delhi High Court decision quashing Circular No. 154 & 158 with reference to Point of Taxation Rules, 2011 In a recent judgment dated 01-02-2013, the Honble High Court of Delhi, in the case of Delhi Chart

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Posted in Service Tax  2 comments |   20451 Views


Section 67A - Analysis with respect to Point of Taxation

  Manoj Agarwal    05 February 2013 at 11:47

Section 67A Analysis with respect to Point of Taxation Rules, 2011 Clause 143(H) of Chapter V of the Finance Act, 2012 reads as under: (H) after section 67, the following section shall be inserted, namely:- 67A. The rate of servic

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Posted in Service Tax  6 comments |   37224 Views




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