Service Tax Articles

Service Tax Amnesty Scheme?

Posted by Madhukar N Hiregange 01 March 2013 46368 Views

VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME, 2013 (VCES) Background of the Scheme Service tax is a new emerging law and there has been lack of clarity on the applicability o

Budget 2013-14 - An Analysis of Service Tax Proposals

Posted by CA Nikhil Jhanwar 01 March 2013 49280 Views

Budget 2013-14- An Analysis of Service Tax Proposals By CA. Nikhil M. Jhanwar Budget 2013-14 has been introduced today by Mr. P. Chidambaram, Finance Minister. Budget has come at a time where it has been almost one year in introduction of nega

Changes in Indirect Taxes - Union Budget 2013

Posted by Bimal Jain 28 February 2013 24298 Views

Dear Professional Colleague, We are sharing with you important changes in Indirect Taxes - Union Budget 2013:-

Place of provision of Service Rules, 2012 (PPS Rules)

Posted by ankush 06 March 2013 38470 Views

Background Section 66B of Finance Act, 1994 levies service tax on value of all services provided or agreed to be provided in the taxable territory by one person to another. Section 66C grants powers to the Central Government to frame rules to

Hon'ble Delhi High Court Contrary View on point of Taxation

Posted by Savan Somani 27 February 2013 8022 Views

SUBJECT: SERVICE TAX HEADING: HONBLE DELHI HIGH COURT CONTRARY VIEW ON POINT OF TAXATION RULES, 2011 BREIF SUMMARY OF THE JUDGEMENT:- The judgment has stated that Circular No.154 when it states that invoices issued on or before 31.3.20

FAQ on GTA - Goods Transport Agency

Posted by @VaibhavJ 26 February 2013 33512 Views

FAQ on GTA - Goods Transport Agency QUE. What is the effective date of levy? ANS. 01-01-2005 QUE. Any goods based exemption? ANS. Transportation of fruits, vegetables, eggs and milk, pulses and cereals (33/2004) QUE. Any value based exemption? AN

Joint Charge Mechanism

Posted by Madhukar N Hiregange 25 February 2013 33765 Views

Introduction: The new service tax law based on negative list taxation was effective from 1st of July 2012. Though there are a number of aspects and issues under the same, one of the main issues of conc

Merely entry in books - Not amount to provision of Service

Posted by Bimal Jain 25 February 2013 6788 Views

Merely making entry in books of account did not amount to provision of service Highlights of important judgement of the Honble CESTAT-Chennai in the case of M/s FUTURA POLYESTER LTD. versus COMMISSIONER OF CENTRAL EXCISE. CHENNAI-I [2013 (1)

Analysis of Recent Decisions - IDT

Posted by Madhukar N Hiregange 16 February 2013 23554 Views

INDIRECT TAXATION Analysis of few Recent Judgments Madhukar N Hiregange F.C.A. The analysis of 2 judgments in central excise and a few judgments in service tax h