Service Tax Articles
Service Tax on Hotel Industry
Charges and taxes levied on the foods served in the Restaurant: Service Charges: This is the charges levied by the restaurant as the payment for the services rendered like serving the foods etc. This charge is not levied by the government and is coll
Taxes on Petroleum Products: A convenient cash cow
Petroleum under GST regime:The Constitutional Amendment Bill on Goods & Services Tax (GST), recently cleared by the Cabinet provides that petroleum & petroleum products viz. petroleum crude, high speed diesel, motor spirit (petrol), natural g
Eligibility of Cenvat credit on Catering services
The definition of �input service� under Cenvat Credit Rules, 2004 has been amended drastically w.e.f. April 2011 and because of such amendments, majority of interpretations and settled posi
Accumulated Education Cess Balance: All Hopes in Vain!
Introduction:- Since the announcement of the exemption being granted to the levy of Education Cess and SHE Cess by the Finance Minister in Budget 2015-16, the issue as regards the utilisation of the accumulated balance of Education Cess and SHE Cess
Service Tax relating to Courier Agency
Courier agency business gained its boom in the economy when the players in e-tailer market have gained importance.At the very instinct we have to understand what is Courier agency services???As per Sec 65B interpretations �courier agency"
Liability on scrap if generated from activity not amounting to manufacture
Background:Generally all Manufacturers are not fully equipped to Process/manufacture a complete product. Therefore to carry out certain intermediate production process they send their raw materials or their semi-processed goods to a job worker. In t
Why we need Swachh Bharat Cess in India
In today’s scenario,all are discussing about SBC which was launched by Prime minister, Narendra Modi with the aim to improve the sanitation in rural and urbn areas so that the overll quality of life improves. Since its launch govt. has made sub
A to Z of Swachh Bharat Cess
Introduction:With a view to source funds for Swachh Bharat initiative, Section 119 of Finance Act, 2015 is intro
Service tax on export of service
Export the goods and not the taxes is the common line that we hear, this statement is also valid in Finance Act, 1994 for export of service. However Rules framed under Finance Act, 1994 have defined the term �Export of Service� and if the
Service Tax on Transportation by Education Institutions
Service Tax Department has initiated to issue Notices to the Education Institutions for charging Service Tax (retrospectively) on the Transportation Charges / Bus Fees charged by them from their Students, Staff or Faculty between the period from 01-0
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