Service Tax Articles
Service Tax on Job Work
ST on Job Work Paper Processors (PP) engaged in slitting of Paper Rolls into two pieces. Paper Rolls of various widths are supplied by the principles. 1. First check the process of Slitting of Printing Paper Rolls carried out by the Job-worker
Service Tax - Expanded scope under Finance Bill 2011
The Service Tax net was expanded to the Legal Consultancy service from 01.09.2009. The Taxable service was defined under Section 65(105)(zzzzm) of the Finance Act, 1994. The Legal services provided to a business entity by any other business entity
Point of Taxation Rules, 2011
Notification 18/2011 dated 1st March 2011 brought stringent provisions of service tax to get early revenue to the government by introducing Pont of Taxation Rules, 2011. The purpose of rule is to set out as to when service tax to be
Amendment in Point Of Taxation (Service Tax)
Subject: Amendments in Point of Taxation Rules, 2011 and other related provisions The Point of Taxation Rules (PTR) were formulated vide Notification No.18/2011-ST dated 01.03.2011. Based on the feedback
How to interact with departmental officers
How to interact with departmental officers & Reply to SCN and adjudication- Service Tax CA Madhukar N. Hiregange The service tax payer at times fears the interaction with the revenue officers whether in writing or otherwise. Here are few sugg
Service Tax Applicability on Apartment Owners Association
In this article we would be going through the provisions of service tax which are relevant to associations.
Sale of SIM cards is within the ambit of service tax
Dear All, This is to inform you all that with reference to the decision passed by the Honble Supreme Court of India in the matter of Idea Mobile Communication Ltd. v. Commissioner
Input Service Credit vis-a-vis Services Debtors Write-off
Reversal of Input Service Credit in case of service Debtors written off in the books of accounts A. Insofar, there is no provision in the CC Rules for reversal of input service credit in case services Debtors are written-off. B. For
Late Fee and Penalty for delayed filing of ST-3 Returns
Late Fee As per provisions contained in Section 70 of the Finance Act, 1994, a person liable to pay Service tax
Judicial Pronouncements
Some More Important judicial pronouncements under Service Tax 1. Whether erection and Commissioning of tower parts through engagement of employees shall be termed as Manpower Recruitment and Supply Agency Services? Facts: Sh
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