Service Tax Articles
No Service Tax on reimbursements prior to May 14, 2015 held by SC
The issue of taxability of out-of-pocket expenses has always been a matter of litigation. Before April, 2006 there was no specific provision to this effect. How...
Preparing and filing service tax return
The Service Tax has been levied through the Finance Act, 1994 and Service Tax Rules, 1994.Currently, the rate of service tax is 15%.
Cenvat credit on deposits insurance - Banks v/s Departments
One of the major revenue earned by the bankers is in the form of interest which is outside the purview of service tax as the same is covered in the negative list.
Critical Analysis on Reverse Charge Mechanism in Service Tax
Reverse Charge (Tax Shift) Generally, service tax is payable by person providing the service who actually collect the tax and pays to government. But Section 68(2) introduced and makes prov
Point of Taxation - Illustration
Determination of Point of Taxation in accordance with Rule 3 of the Point of Taxation of Rules , 2011 Date of Providing Service Date of Invoice Date of Payment Status
Withdrawal of Service Tax Exemption for Educational Institutions
With the Introduction of Negative List Regime in the year 2012, all services becomes taxable except the services which are covered in Negative List or which are exempted by government through issue of any exemption notification.
Taxability of Aggregator service
Discussion on definition and taxability of Aggregator service
Interpretation of New Notification for Tour Operators
There has been a major amendment in the Tour Operator Service sector through Notification No. 04/2017 dtd. 12.01.2017 which came into force on 22.01.2017.
Recent changes in ST
Note on changes made via Notification 01 to 04, 2017
ST burden can be passed on by agreement but revenue cannot be asked to wait for recovery of tax dues
Dear Professional Colleague,Service tax burden can be passed on by contractual agreement but revenue cannot be asked to wait for recovery of tax duesDelhi Trans...
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