Service Tax Articles

Suggestions - Service tax on staff benefits & employment

Posted by Bimal Jain 01 August 2012 29588 Views

Suggestions invited by TRU - Service tax on staff benefits and employment related transactions TRU has issued a Draft Circular F. No 354/127/2012-TRU dated July 27, 2012 clarifying certain issues in relation to leviability of service tax on staff be

Manpower supply prior or Post 1st July, 2012

Posted by Bimal Jain 30 July 2012 45917 Views

Whether employees sent on deputation to subsidiary/ associate companies amount to manpower recruitment or supply service before or after 1st July, 2012 Citation : 2012-TIOL-855-CESTAT-DEL Appellant (s) : ITC Ltd Respondent (s) : Commission

Manufacture or production of goods "Negative list"

Posted by Pradeep Jain 26 July 2012 26458 Views

Manufacture or production of goods - an exemption or a litigation in negative list Introduction:- Exemptions and beneficial amendments are always prone to litigation w

Renting of immovable property - Waiver of Penalty

Posted by CA Meenu Garg 26 July 2012 32855 Views

Taxability of Renting of Immovable property service levy came in to effect from 01-06-2007. And the latest development in the same claims to provide the assesses with a benefit by waiving of penalty and litigation. As per the legislative changes r

Introduction of Negative List - Changes in Service Tax law

Posted by Manoj Pala 26 July 2012 154893 Views

Introduction of Negative List - Changes in Service Tax law effective 01.07.2012 1. INTRODUCTION 1.1 The Union Finance Minister announced implementation of a ne

Whether revenue sharing arrangements attract service tax

Posted by Bimal Jain 23 July 2012 34880 Views

Whether revenue sharing arrangements attract service tax prior and post 1st July, 2012 Dear Professional Colleague, We are sharing with you a recent judgment of the Honorable CESTAT, New Delhi and would like to discuss implication of same prior and

Frequency of Filing of Service Tax Return

Posted by PUNEET GOYAL 16 July 2012 52781 Views

After budget 2012, there is lot of confusion as to frequency of filing of Service Tax Return. This is happening due to following letters and draft circulars of CBEC: RELEVANT EXTRACT OF D. O. F. No 334/

Service Tax on Renting

Posted by Deepak Gupta 10 July 2012 56033 Views

Chronological legal history of provisions relating to service tax on renting of immovable propertyA. 01.06.2007 by Finance Act, 2007Section 65 (90a)Renting of Immovable Property includes renting, letting, leasing, licensing, or other similar arrangem