Service Tax Articles

Impact of Change of Service tax liability structure from partial reverse charge

Posted by Bimal Jain 28 March 2015 19192 Views

Impact of Change of Service tax liability structure from partial reverse charge to full reverse charge on manpower Supply and Security Services in transition periodAs Notification No. 30/2012-ST dated 20-06-2012 has been amended vide Notification No.

Search and seizure under ST law

Posted by sivadas chettoor 05 March 2015 11627 Views

INTRODUCTION:The Central Excise authorities who are entrusted with the task of implementation of the service tax law enjoy wide and sweeping powers in respect of search and se

Service Tax amendments in Finance Bill 2015

Posted by CA RITUL PATWA 04 March 2015 64884 Views

The budget for the F. Y. 2015-2016 has been presented by the Hble Finance Minister, Sh. Arun Jaitely Ji on 28th February, 2015 with a focus for smooth transition of all the Indirect Taxes towards the Goods & Services Tax (GST) proposed to

Snapshot of changes from Budget

Posted by AKASH PHOPHALIA 04 March 2015 8309 Views

BUDGET V (SNAPSHOT OF CHANGES IN SERVICE TAX FROM 01.04.2015) Exemptions The exemption presently available on specified services of construction, repair, maintenance, renovation or alteration services provided to the government, a local auth

Budget new registration processes

Posted by AKASH PHOPHALIA 03 March 2015 7359 Views

BUDGET III (New registration process) With effect from 01.03.2015 the new registration process shall come into force. The same has been ordered as:- Fill online form ST-1. PAN number is mandatory except for Government departments. E-mail an

Budget proposed dates for applicability of amendments

Posted by AKASH PHOPHALIA 03 March 2015 10106 Views

BUDGET I (Service Tax Proposed dates) The budget has introduced several changes in Service Tax laws. These changes aimed at widening the tax base and to pave the path for smooth implementation of GST. The amendments are categorized a

We the people or we the sitting ducks

Posted by Sahil Jolly 19 February 2015 19053 Views

Almost all of us go for family outings every now and then and one of the most important activities, without which an outing is not complete, is having a meal at a nice Resta

Non-Authorised service station is not liable to pay Service tax

Posted by Bimal Jain 19 February 2015 20736 Views

Dear Professional Colleague,Non-Authorised service station is not liable to pay Service tax on Maintenance or Repair of any part of motor vehicle SC dismissed SLP filed by the DepartmentWe are sharing with you an important judgm

Standard operating procedure for prosecution in cases of TDS/TCS default

Posted by CA SONIYA AGARWAL 16 February 2015 31369 Views

Two categories of cases for prosecution in TDS related offences: LIST A - MANDATORY PROSECUTION :-TDS of more than Rs. 1,00,000 deducted but not deposite

Amendments in Point of Taxation Rules

Posted by VIGNESH SC BOSE 02 February 2015 26661 Views

IntroductionThe Point of taxation rules were introduced in 2011 and since then, the govt. has made numerous amendments to it. Recent Changes In case of individuals and firms, where the taxable services provided in