Service Tax Articles

Compilation of Notifications Issued on or after 25/04/2011

Posted by CA Ishaan 09 May 2011 18925 Views

Many new notifications have been issued by the Central Board of Excise & Customs on 25-4-2011 in the field of Service Tax. They have been compiled here along with relevant inputs from the Letter by Joint Secretary(TRU-II) 1. DATE OF COMI

Analysis of Cenvat Credit - Changes in FA 2011

Posted by Madhukar N Hiregange 03 May 2011 81076 Views

Analysis of Cenvat Credit- Changes FA 2011 By Madhukar.N. Hiregange, FCA Introduction: The primary object o

Double Taxation or fair taxation?

Posted by U S Sharma 03 May 2011 25386 Views

Softwares are now charged with service tax as well as Value added tax, and lots of confussion appears in field, now is the industry really facing double taxation ? let us analize the facts ,,,,,,,,,,,,,,,, Taxable Service means any s

Dispute - Genesis to Resolution

Posted by Madhukar N Hiregange 02 May 2011 11645 Views

Handling of Departmental Proceedings - Survey, Search & Seizure, Adjudication Proceedings and Appeals CA Madhukar N. Hiregange The objective of this article is to summarise the basic backgrou

Analysis of Penalty on Late Filing of Service Tax Return

Posted by CA Navin Jain 29 April 2011 63992 Views

ANALYSIS OF PENALTY ON LATE FILLING OF SERVICE TAX RETURN Amendment in Section 70 (1) In Section 70 (1) of the Finance Act, 1994, for the words two thousand rupees, the words twenty thousand rupees shall be su

Service Tax on Restaurants & Hotels

Posted by Rajesh Kumar 27 April 2011 142850 Views

In the Budget 2011, it was proposed to levy Service Tax on Hotels & restaurants. Vide Notification 29/2011 dated 25.04.2011, 1st May of 2011 has been declared as the appointed day on which these provisions will come into effect. Thus these ser

Analysis | Point of Taxation Rules, 2011

Posted by Lalit Kumar Gupta 01 May 2021 16578 Views

Point of Taxation Rules, 2011 Rule 1 Short title and commencement Short Title Point of Taxation Rules, 2011 Commencement 1st April, 2011 Rule 2 Definitions Act means the Finance Act, 1994 &ldquo

Point of Taxation Rules - Pain of Taxation?

Posted by CA Pradip Shah 15 April 2011 16426 Views

Point of Taxation Rules Pain of Taxation? by CA. Pradip R Shah e-mail: pradip@pradiprshah.com [Note: This analysis incorporates amendments carried out by Notification No. 25/2011, 26/2011 of Service Tax and 13/2011 Central Excise (NT

Service Tax Concepts

Posted by Madhukar N Hiregange 14 April 2011 25503 Views

Service tax is a subject which has been posing quite a few problems to assessees since its introduction in the year 1994 through Chapter V of Finance Act 1994. ...

Looking Forward For Constitutional Amendment Bill

Posted by Nagesh Bajaj 11 April 2011 3993 Views

The Centre finally makes it clear that it is not possible to bring Aviation Turbine Fuel (ATF) under the scope of the proposed Goods and Services Tax (GST), as per the model suggested by the states.