Service Tax Articles
Service Tax Amnesty Scheme?
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
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
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)
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
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
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
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
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
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
Cenvat Credit of Construction services used for Renting services
CENVAT CREDIT OF CONSTRUCTION SERVICES USED FOR PROVIDING RENTING OF IMMOVABLE PROPERTY SERVICES A HOSTILE DISCRIMINATION CA. Manindar : Levy of ser
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