Service Tax Articles
Suggestions on Draft Point of Taxation Rules
Board deserves thanks from taxpayers for advance intimation & invitation for suggestions in respect of Point of Taxation rules that would be made applicable for charge of service tax. These Rules can provide useful inputs in the process of d
Target Plus Scheme - Broad Nexus
The Target Plus Scheme (TPS) was introduced in the Foreign Trade Policy 2004-2009. The details of the scheme are enumerated under Para 3.7 of the Foreign Trade Policy and Para 3.2 of the Hand Book of Procedure and also in theNotification No. 32/20
Govt defines service tax on donation or aid
Education, coaching and training have become an expensive affair and many children from the poor families can't afford it. The lack of education and training leads to unemployment and if any organisation is imparting coaching and training to e
Service tax on rentals-government & judiciary define them
Service Tax on renting of immovable properties was introduced from June 01, 2007 by insertion of section 65(105) (zzzz) in the Finance Act, 1994. The scope of this levy was examined by the Delhi high court in its judgment dated 18.04.2009 delivered
Constitutional validity of Service Tax remains questionable
The Constitutional Validity of Service Tax has been challenged time and again. Recently, The Maharashtra Chamber of Housing Industry (MCHI) through their Writ Petition challenged the constitutional validity of the Finance Act 2010 seeking to amend
Rule 3 of service tax- ANOTHER VIEW
SEC 67 OF SERVICE TAX READ WITH RULE-3 OF SERVICE TAX (DETERMINATION OF VALUE) RULES, 2006. BY ARVIND AGGARWAL. SEC 67(1)(iii) of service tax says that where the amount of the consideration is not ascertainable, then the value will be determined in t
ACES Registration Faq?
What is ACES? The Central Board of Excise and Customs has developed a new software application called Automation of Central Excise and Service Tax (ACES), which aims at improving tax-payer services, transparency, accountability and efficiency
New Services as per Finance Act 2010
Finance Act 2010New services on which we can take input credits:-1. Commercial User Or Exploitation Of Any Event2. Copyright Services3. Electricity Exchange Services4. Health Services5. Maintenance Or Medical Records6.
Service tax on Construction Activities
SERVICE TAX ON CONSTRUCTION ACTIVITIES – SOME THOUGHTS TO PORE OVER There are circumstances where the real intentions of the Government cannot be calibrated. It seems that with a mission to create sources of revenue, the decisions of the Gover
New Service Tax Provisions for Builders
Introduction The issue of the imposition of service tax on construction and sale of residential property has long been a matter of concern for the real estate and construction industry as well as for buyers of such residential property. It has gai
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