Service Tax Articles
Service Tax- New Approach
BRIEF OF FEW CHANGES MADE IN SERVICE TAX BY FINANCE ACT, 2012, APPLICABLE FROM 1, JULY, 2012 Budget has unhered a new system of taxation of services known as Negative List Approach. Till now services of specified description were sub
Manpower supply prior or Post 1st July, 2012
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
Introduction of Negative List - Changes in Service Tax law
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
Renting of immovable property - Waiver of Penalty
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
Manufacture or production of goods "Negative list"
Manufacture or production of goods - an exemption or a litigation in negative list Introduction:- Exemptions and beneficial amendments are always prone to litigation w
Whether revenue sharing arrangements attract service tax
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
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
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
Hotel Industry - Negative List is positive
Introduction:- Service tax by way of Negative list is the beginning of a new era in the 18 years old Service tax law. Mo
Service Tax Liability on Sub-Brokers
Please note that Sub-Brokership and service as an authorised person to a member of a commodity exchange is not covered under negative list, instead it is covered under Mega Exemption notification 25/2012 dt 20-06-12. Hence, one need to first get re
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