Service Tax Articles

Point of Taxation Rules,2011 with recent amendements

Kaushik Vinod 07 January 2013 at 11:44

BACKGROUND OF RULES I will start my article with the wordings of Finance Minister while presenting the Budget proposal for the financial year 2011-12, the Finance minister said that in order to achieve a closer fit between the present servi

Some Common Errors in Service Tax

Madhukar N Hiregange 26 December 2012 at 12:36

Service tax was introduced recently as compared to Central Excise Act and Customs Act. It has been seeing a lot of changes every year. The chance of the assessees (especially those who

Practical Difficulties in filing Service Tax Return

Priyanka 22 December 2012 at 12:33

In view of implementation of Negative list concept from July 1, 2012, Central Government has split the Service Tax Return filing cycle of six months (April-September, 2012) and modified the existing form for filing Service Tax Return i

ST & Cenvat Credit Applicability Analysis on Job Work

Pankaj Gandhi Jaiswal 22 December 2012 at 12:32

Service Tax & Cenvat Credit Applicability Analysis on Job Work : Bullet Point of Analysis Service tax payable in case of activity does not amount to manufacture. Service tax payable in case of activity amounts to manufacture under Centra

Right to use of Trade Mark Goods or Services Whether VAT or Service Tax applicable

Bimal Jain 21 December 2012 at 15:40

Right to use of Trade Mark Goods or Services Whether VAT or Service Tax applicable We are sharing with you analysis of an important recent judgment of the Honble Kerala High Court in the case of Malabar Gold Pvt Ltd (here

Service Tax on supply of food at Restaurants

saurabh jain 20 December 2012 at 11:01

Service tax on Supply of food at Restaurants It is said that some things which seem to be very authentic may not be always correct. This is same which is happening with issue of Service tax on supply of food in restaurants. Internet is equal f

Service Tax liability on Chitty business - HC

Rupesh Srivastava 11 December 2012 at 11:39

MAPRANAM FINANCE AND INVESTMENT COMPANY (P) LTD vs UOI and Others (High Court) Whether the activity of the Chitty establishments was constituting any 'cash management' to attract service tax. Held, yes Service Tax on Chitty business - C

Service Tax And Reimbursements

CA. SRIKANTHA RAO T 10 December 2012 at 13:37

Ever since the introduction of Service Tax we have had to contend with a plethora of issues concerning the subject. While issues concerning levy and classification are being faced by assesses e

Reimbursement of Expenses not subject to Service Tax

Bimal Jain 08 December 2012 at 11:50

We are sharing with you an important analysis of judgment of Honble Delhi High Court in the W.P. (C) 6370/2008 of Intercontinental Consultants and Technocrats Pvt. Ltd. Vs. Union of Ind

Records under Service Tax

Ankit Gupta 06 December 2012 at 11:04

Service Tax Rules, 1994 Rule 5 of the Service Tax Rules, 1994 relates to the records to be maintained by the assessee. The said rule provides that the assessee is not