Service Tax Articles

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

Posted in Service Tax | 2 comments | 8499 Views

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

Posted in Service Tax | 7 comments | 8784 Views

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

Posted in Service Tax | 11 comments | 17499 Views

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

Posted in Service Tax | 2 comments | 3540 Views

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

Posted in Service Tax | 2 comments | 21825 Views

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

Posted in Service Tax | 9 comments | 10620 Views

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

Posted in Service Tax | 6 comments | 81012 Views

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

Posted in Service Tax | 14361 Views

Levy of Service Tax on Under-Construction Flats - Unconstitutional

CA Nischal Agarwal 07 June 2016 at 12:20

Reliance in this connection can be placed on the decision of Hon�ble Delhi High Court in case of Suresh Kumar Bansalvs UOI [W.P.(C) 2235/2011] wherein levy of Service Tax on the value of flats sold during construction stage has been held uncons

Posted in Service Tax | 17 comments | 15534 Views

No Service Tax Audit by the Service Tax Department or CAG

Bimal Jain 07 June 2016 at 10:41

We are sharing with you an important judgement of the Hon�ble Delhi High Court in the case of Mega Cabs Pvt. Ltd. Vs. Union of India And Ors [2016-TIOL-1061-H

Posted in Service Tax | 5166 Views