Easy Office

Service Tax Articles


Service Tax on Government Services under Reverse Charge Mechanism (RCM)

  Bavesh Kumar Jain    14 June 2016 at 11:12

Background:-The chargeability of service tax on the services provided by the Government is as per the negative list under Section 66D, which is reproduced as below:Services by Government or a local authority are not chargeable to services tax except



Service Tax Applicability On The Service Provide By The Senior Advocate

  ujjval sharma    14 June 2016 at 11:12

Hon�ble Finance Minister Mr. Arun Jaitley in Union Budget of 2016-17, vide Notification No. 9/2016 and 18/2016 dated 1st March, 2016 has made amendment in Notification No.



Services by Senior Advocates to Business Entities brought under Reverse Charge

  Bimal Jain    11 June 2016 at 12:34

Vide the Union Budget, 2016, Service tax on Senior Advocates providing services to a Business Entity was brought under �Forward charge� w.e.f. April 1, 2016. However, Service tax on services provided by individual Advocates and firm of Ad



Farewell to Cadila

  Prabhat Kumar    11 June 2016 at 12:34

The cash is a vehicle to run the business and an unwarranted seizure only put breaks on the movement of the business



Service Tax Implications of Composite contract

  CA Roopa Nayak    11 June 2016 at 12:33

Service Tax Implications of Composite contractCA Madhukar N. Hiregange& CA Roopa Nayak In this article we look at the validity of service tax levy on composite contracts comprised of value of land +goods + construction. This is in the



Assessment of Service Tax considering the free supply

  Prabhat Kumar    09 June 2016 at 11:06

The inclusion or exclusion of value of free supply particularly in the case of Industrial and commercial construction has been a bone of conte



Validity of Service Tax Audit - June 2016

  Madhukar N Hiregange    09 June 2016 at 11:06

In the past there have been a lot of disputes with quashing of Rule on audit [5A(2)], leading to questioning of legality of service



No Service tax on sale of under construction flats if contract price includes value of land

  Bimal Jain    09 June 2016 at 11:06

We are sharing with you an important judgement of the Hon�ble High Court of Delhi in the case of Suresh Kumar Bansal Vs. Uni



Cenvat Credit on Construction, Repairs & Works contract Services

  CA Roopa Nayak    08 June 2016 at 11:16

IntroductionCenvat Credit is a beneficial scheme wherein the duty paid at earlier stage on inputs and input se



Service Tax Implications of Plotted Development

  CA Roopa Nayak    08 June 2016 at 11:16

CA Madhukar N. Hiregange&CA Roopa Nayak In this article we would examine what would be the effect of some services activity conducted in the course of a sale of immovable property in general and development of plots in particular. Conse