Service Tax Articles

Service Tax liability on Chitty business - HC

Posted by Rupesh Srivastava 11 December 2012 18436 Views

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

Posted by CA. SRIKANTHA RAO T 10 December 2012 34297 Views

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

Posted by Bimal Jain 08 December 2012 46948 Views

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

Posted by Ankit Gupta 06 December 2012 29044 Views

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

Reverse Charge Mechanism In Service Tax- An Overview

Posted by CA bhargava 03 December 2012 1006757 Views

REVERSE CHARGE MECHANISM OF SERVICE TAX (RCM) With effect from 1-7-2012 , the central government has notified the new partial reverse charge mechanism for the payment of service tax in respect of certain taxable services.

Analysis of Education Guide 2012- Part II - "Service"

Posted by Madhukar N Hiregange 03 December 2012 10255 Views

Understanding the Educational Guide-2012 Part -II Service We examine in this article, the guide in detail and have provided our comments in italics. At this stage they represent only thoughts or questions which r

Composition Scheme for on-going works contract prior and post 1st July, 2012

Posted by Bimal Jain 03 December 2012 69076 Views

We are sharing with you FAQ on Works Contract Composition scheme w.e.f 1st July, 2012 and analysis of an important recent judgment of the Honble Supreme Court in

Service Tax on Commission from MNC

Posted by Ankit Gupta 01 December 2012 41951 Views

Gupta and team (argtaxconsultants@gmail.com) Facts: M/s. XYZ India Pvt. Ltd (100% subsidiary of a MNC) receives commission Income from the MNC(Parent Company) on account of booking orders

Service Tax on Real Estate: A Practical Perspective (Part A & Part B)

Posted by CA Ankit Gulgulia (Jain) 30 November 2012 55323 Views

Service Tax on Real Estate A Practical Perspective (Part A & Part B) This article aims to discuss few essential issues that require to be addressed in light to the changes brought by negative list provisions, the jeopardy created b