Service Tax Articles
Service Tax on GTA - A Guide
1. Service Tax - Introduction It is quite surprising to know that unlike other central taxation laws like Central Excise Act, 1944; Customs Act, 1962; Income Tax Act, 1961; Central Sales Tax Act, 1956; etc; there is no specific act like Service Tax A
Service Tax on Builders and Developers - Issues
In this article we have examined the provisions relating to real estate with focus on what is more relevan
Service Tax on Export of Services
Since the day I started reading tax it was dinned in my ears that exports are tax free and that it is akin to blasphemy to export tax. Change alone is permanent in this universe and taxation is no exception? The Finance Act, 1994 has seen many ups
Service Tax on Educational Institutions
Article 21A of The Constitution inserted by The Constitution (Eighty Sixth Amendment) Act, 2002 is notified with effect from April 1, 2010. This Article deals with “Right to Education” and states as under: “The State shall provid
"Service" & "Consideration" - Random Thoughts
Understanding of "Economic Activity" and "Consideration" in Service Tax- Random ThoughtsThe concept of negative list regime is that there should be an economic activity [as differentiated from personal activity] whether carried out free of charge or
Interest if dept unjustly hold rightfully earn Cenvat Credit
Dear Professional Colleague, Assessee entitled to interest if the Department unjustly holds rightfully earned Cenvat credit We are sharing with you an important judgement of the Honble Gujarat High Court in the case of Hindustan Coca-Cola Bev
Service tax on construction Industry- Overview
Background: As per the Board's Circular No.108/02/2009-ST, dated 29.01.2009, Services provided by the Builders/developers prior to 01st July 2010 were not taxable but after 01st July 2010 Construction services provided by the Builders/de
Salary not part of taxable value under security services: HC
Salary not part of taxable value under security services: HC The system of employing contract labour is prevalent in most industries in different occupations including skilled and semi skilled jobs. A workman is deemed to be employed as Contract Lab
Same activity is not as Manufacture & Service at a time
Dear Professional Colleague, Same activity cannot be considered as manufacturing and service at a time We are sharing with you an important judgement of the Honble CESTAT, New Delhi, in the case of Jubilant Industries Limited Versus CCE, Ghaz
Service Tax on Restaurants and Hotels: A Legislative Competence
SERVICE TAX ON RESTAURANTS AND HOTELS – LEGISLATIVE COMPETENCE The Finance Act,2011 has inserted sub clause (zzzzv) and (zzzzw) to section 65(105) of the Finance Act,1994 thereby imposed service tax on restaurant services and short term
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