Service Tax Articles
RULE 3 (5B) of the CCR - Write-off or 'Provision to write-off' versus Cenvat Reversals, Analysis
RULE 3 (5B) of the CCR - Write-off or provision to write-off versus CENVAT Reversals, Analysis We refer to Sub-rule (5B) of Rule 3 of the CCR states that if the value of any: (i) input, or (ii) capital goods before being put
Impact of Service Tax on Different Audits
This article provides some inputs on what care a CA should take or at least shouldbe aware when conducting the tax audit, internal audit or statutary audit. We have included some
Arrest - Prosecution Under Central Excise & Service Tax
The recent announcement on arrest has seen a flurry of activity to those wh
Analysis of recent decision in Service Tax
SERVICE TAX Analysis of Recent Judgments The professional who wishes to practice in service tax or take care of service tax in compani
Electricity charge from tenant not chargeable to Service Tax
Electricity charge recovered from tenant not includible in renting of immovable property We are sharing with you an important judgement of the Ld. Commissioner of Central Excise (Appeals), Chennai in the case of In Ticel Bio Park Ltd. (2013) 33 tax
Service Tax Return (ST-3)-Viewing, Revising and Late Filing
Service Tax Return (ST-3) - Viewing, Revising and Late Filing Service Tax Returns (ST 3) for the period July -Sept, 2012, e-filed in ACES, can now be viewed by the Assesses under View Original ST3′ View ST3′ option
Every audit objection doesn't lead to Mens rea/ Penalty
Every audit objection doesn't lead to invocation of extended period and levy of penalty We have summarized the important judgment of the Honble Tribunal in the case of LANDIS + GYR LTD. V. COMMISSIONER OF CENTRAL EXCISE [2013] 32 Taxmann.
Analysis of Service Tax on work contract
Work contractor definition : Works contract, for the purposes of section 65(105)(zzzza), means a contract wherein,- (i) Transfer of property in goods involved in the execution of such contract is livable to tax as sale of goods, and (i
A Handy Referencer on Reverse Charge Mechanism
Relevant Notifications:- Notification no. 30/2012 dated 26.06.2012 later updated by notification no. 45/2012 dated 07.08.2012 w.e.f. 01/07/2012 Dual System of Service Tax Payment A. F
Understanding Reverse Charge Mechanism in Service Tax
Service tax is an indirect tax levied by service provider on the service recipient. The service provider collects service tax on bills raised on the service recipient and deposits it into the Government account. Hence the liability to pay service
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