Service Tax Articles

Service Tax - An Interim relief to food/beverage suppliers

Posted by sivadas chettoor 22 July 2013 11529 Views

1. INTRODUCTION: The Hon High court of Kerala in its recent decision dated 05/07/2013 in Kerala classified hotels and restaur

No liability to pay service tax again if assessee has deposited the service tax under wrong accounting code

Posted by Bimal Jain 16 July 2013 25727 Views

No liability to pay service tax again if assessee has deposited the service tax under wrong accounting code We are sharing with you an important judgement of the Honble CESTAT, Mumbai in the case of Arcadia Share & Stock Brokers Pvt. Lt

A guide to interaction with Tax departments

Posted by Madhukar N Hiregange 11 July 2013 16859 Views

Introduction: Though the law and procedures under both service tax and central excise are made user friendly, assessee are still finding difficulties in interaction with the department officials. This may be because of lack of awareness of related

Service Tax on AC Bar Restaurants & Hotels is Unconstitutional

Posted by Bimal Jain 08 July 2013 23522 Views

Service Tax on AC Bar Restaurants & Hotels is Unconstitutional Kerala HC The Honble Kerala High Court has held that the levy of Service Tax on AC Bar Restaurants and Hotels providing short term accommodation as Unconstitutional a

The Levy of Service Tax on Restaurants & Hotels Unconstitutional - High Court, Kerala

Posted by RENGARAJ R.K 05 July 2013 53150 Views

Introduction: The Kerala High Court on 03.07.2013 declared as "unconstitutional" the imposition

Issues in Real Estate under Service Tax and VAT

Posted by Swati rathi 05 July 2013 46334 Views

In growing economies like India, infrastructure and real estate industry plays a major role in the development of a nation. It acts as a foundation based upon which growth of the nation depends. Economies can sustain

Exemption from Service Tax to SEZ's

Posted by CA Prateek Marlecha 05 July 2013 93999 Views

CBEC on July 01, 2013 issued notification no. 12/2013 granting exemption from service tax to units located in SEZ or developers of SEZ for the services used in their authorized

Reverse Charge with Relevant POPS Rules

Posted by nitin 27 June 2013 14478 Views

1. INTRODUCTION OF REVERSE CHARGE MECHANISM Reverse charge mechanism is not a new concept in service tax. Under the reverse charge mechanism, instead of service provider, the service receiver is liable to pay service tax. But with effect from 1.7

Analysis of Negative List

Posted by nitin 20 June 2013 14688 Views

1. INTRODUCTION In terms of Section 66B of the Act, service tax will be leviable on all services provided in the taxable territory by a person to another for a consideration other than the services specified in the negative list. Due to Section