As per the existing provision of section 40(a)(ia), any payment made by way of interest, commission, brokerage, rent, royalty, fee for professional services, fee for technical services, payment to a contractor or sub-contractor on which tax is ded
Dear Professional Colleague,No Service Tax Audit by Department or CAGWe are sharing with you an important judgment of the Hon'ble Delhi High Court in the case of Travelite (India) Vs. Union of India & Ors. [W.P. (C) 3774/2013, C.M. No. 7065/2013] on
Dear Friends!! I came across a number of queries in relation to applicability of Service Tax on services performed in India for Service receivers Outside India.Some of the typical cases were:1. Service of Recruting staff for employment for a Company
1. Levy Vs. Collection of Service Tax - Concept 1.1 In any taxing statute, the statutory provision imposing levy of tax (i.e. the charging section) is of foremost importance. The parliament has levied service tax by enacting the Finance Act, 1994
Partial reverse charge mechanism on manpower supply if service receiver is a firm As per the provisions of reverse charge mechanism on manpower supply it is applicable only in the cases, where the service receiver is a body corporate.The word body c
Deputation of employees on cost-sharing basis does not fall under Supply of Manpower Services We are sharing with you an important judgment of the Honble High Court of Gujarat in the case of Commissioner of Service Tax Vs. Arvind Mills Ltd. [(
By CA Srikantha Rao T (B.Com, FCA) Refund of cenvat credits has been an issue which has been plaguing the service sector for the last few years with quite a few amendments being brought about in the procedure for refund ostensibly to ease the refund
Works contracts means a contract wherein there is a transfer of property in goods involved in execution of such contract is leviable to tax as sale of
Circular for Input Service Distributor: Ate, drank absolutely nothing, and broke the glass worth twelve cents INTRODUCTION: There may be more than one factory registered under Central Excise and running under the same management. In order to facili
Established under Section 245-O of the Income-tax Act, 1961, Authority of Advance Ruling has served as one of the most stable mechanism for tax planning and compliance for Non-re
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