Service Tax Articles

No Reversal of Cenvat Credit on Input Services U/R 3(5)-CCR

Posted by Bimal Jain 06 May 2013 28218 Views

No Reversal of Cenvat credit on Input Services U/R 3(5) of CCR, 2004 as applicable for reversal of Cenvat credit on inputs or capital goods only We are sharing with you an important judgement of Honble Kolkata CESTAT in the case of M/s Seven

Service Tax Return Filing: A Herculean Task

Posted by Rahul Chilal 03 May 2013 21100 Views

The last date of service Tax return filing for the Quarter July to September was on 30th April. Though previously it was 15th April, it was revised to 30th April. This was the return for the quarter in which many changes took place. Many notificatio

Cenvat credit on Construction can be used for ST on Renting

Posted by Bimal Jain 27 April 2013 33584 Views

Excise paid on Inputs and ST on Input services used in construction can be utilized for discharging ST liability on renting of immovable property The Honble Tribunal in the case of Oberoi Mall Ltd. Vs. Commissioner of Service Tax [2013-TIOL-

Service Tax Return for the period July to Sept 2012

Posted by Seetharaman K C 25 April 2013 25360 Views

This refers to the Service Tax Return for the period 1st July 2012 to 30th September 2012 which I have filed for some of my clients the last date of filing of which is 30th April 2013. I found that none of the returns filed by me has been reflecte

Installation of tank for Storage of Inputs outside Factory

Posted by Bimal Jain 23 April 2013 9206 Views

Services for installation of storage tank for storage of inputs outside factory are input services Important judgement of Honble Mumbai High Court in the case of M/s Deepak Fertilizers and Petrochemicals Corpn. Ltd. Versus Commissioner of Cen

Prerequisites for drafting an effective Stay Application

Posted by ANIL KUMAR BEZAWADA 22 April 2013 12319 Views

As per Section 35F of Central Excise Act, 1944 if the assessee is aggrieved by decision of the Commissioner (Appeals) or by the Commissioner, he can file an appeal against such order befor

Basic Understanding of Service

Posted by Madhukar N Hiregange 19 April 2013 24150 Views

Introduction on Service Tax- Negative List, Levy of Service Tax, Exemption CA Madhukar N.Hiregange Introduction Service tax w

Whether ST payable on erection of pandal or shamiana

Posted by Bimal Jain 17 April 2013 15277 Views

Whether Service Tax payable on service provided by way of erection of pandal or shamiana The Central Board of Excise and Customs (the CBEC) vide Circular No. 168/3/2013, dated April 15, 2013 has issued clarification on following issue

Waiver of Interest and Penalty under Amnesty Scheme

Posted by Vishal 16 April 2013 44303 Views

Service tax has always been regarded as a tax of the future and is emerging as one of the major source of revenue for the Government. At the same time, the service tax law has been regarded as most complicated law and generated huge litigation.

Registration and Payment under Reverse Charge Concept

Posted by Priyanka 16 April 2013 83917 Views

Subsequent to the introduction of sub-section (2) of section 68 under the Finance Act, 1994 (the Act), the central government has specified certain taxable services in respect of which a service recipient is required to pay service tax at the ra