Service Tax Articles

GST in Kerala: Your Practical Business Guide

Posted by TKM Associates 11 March 2026 331 Views

Navigate GST in Kerala with our practical guide. Learn about registration, compliance, input tax credit, and benefits for your business.

CENVAT Credit Refund Victory for Zyfin Research

Posted by CA Kunal Jain 12 December 2023 649 Views

Zyfin Research wins landmark CENVAT credit refund case. Learn how this ruling benefits service exporters and simplifies credit claims.

Mumbai CESTAT Remands Service Tax Case: A Big Blow

Posted by Abhishek Raja 15 July 2023 3494 Views

Mumbai CESTAT has remanded a major service tax case for fresh adjudication, highlighting procedural fairness and the need for tax authorities to consider all evidence.

Reimbursements on electricity expenses from the occupants chargeable to Service tax

Posted by Bimal Jain 29 September 2019 6648 Views

Recently, the issue of levibility of Service Tax on reimbursements on electricity expenses received from the occupants of a complex came before a Single Member ...

No Service Tax on reimbursements prior to May 14, 2015 held by SC

Posted by Bimal Jain 06 September 2018 7093 Views

The issue of taxability of out-of-pocket expenses has always been a matter of litigation. Before April, 2006 there was no specific provision to this effect. How...

Preparing and filing service tax return

Posted by Shekhar Gupta 22 November 2017 7193 Views

The Service Tax has been levied through the Finance Act, 1994 and Service Tax Rules, 1994.Currently, the rate of service tax is 15%.

Amendments applicable on Educational Institutions under service tax

Posted by manish kumar 02 May 2021 27228 Views

Taxability on Educational Institutes under service tax

Service tax under Reverse Charge Mechanism on Goods Transport Agency (GTA)

Posted by CA. Arpan Jain 30 December 2020 343382 Views

Goods Transport Agency (GTA) means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.

Cenvat credit on deposits insurance - Banks v/s Departments

Posted by Ravi Kumar Somani 16 September 2017 3682 Views

One of the major revenue earned by the bankers is in the form of interest which is outside the purview of service tax as the same is covered in the negative list.

Withdrawal of Service Tax Exemption for Educational Institutions

Posted by NITIN GOYAL 07 September 2017 35085 Views

With the Introduction of Negative List Regime in the year 2012, all services becomes taxable except the services which are covered in Negative List or which are exempted by government through issue of any exemption notification.