Service Tax Articles

1st Notification of ST - Pay and file electronically

Posted by Gautam Joshi 24 February 2010 6472 Views

New year was greeted by government with a circular on problems faced by Exporter in taking refund. Now they are came with a first notification requiring an assessee to pay ST and file return electronically if his total ST payment (including cash and

Looking Beyond the Things: Mandap Keeper

Posted by Pradeep Jain 18 February 2010 10029 Views

Looking Beyond the Things: Mandap Keeper This Article is written by:CA Pradeep Jain andSiddharth Rutiya Visit

Tourism sector: Abatement a major component of service tax

Posted by MONISH BHALLA 18 February 2010 11279 Views

We are engaged in tourism and hospitality industry. We understand that point-to-point journey falls under a different category whereas long trip holidays are governed by another set of principles of service tax which creates confusion. Can we classi

No entry for Service tax in clubs in certain scenarios

Posted by MONISH BHALLA 11 February 2010 10566 Views

Are all activities of a club or an association covered under the ambit of Service tax or there are certain exclusions to the same? Becoming a member of an elite club is looked upon as a prestige symbol or a style statement; however, the high price ta

Revisions in Service Tax by the Finance Act, 2009

Posted by Member (Account Deleted) 03 February 2010 12339 Views

According to the Finance Act, 2009 following quick sketches were introduced in Chapter V and VA of the Finance Act, 1994 3 new services brought under the service tax net [Section 65]: With effect from September, 2009, service tax has been levied o

Hard nut to crack -Service tax refund claim

Posted by Pradeep Jain 28 January 2010 12421 Views

Hard nut to crack -Service tax refund claim Prepared By:

Service Tax Simplified: SCREENING OF TAXES FOR CINEMA GOERS

Posted by MONISH BHALLA 15 January 2010 11040 Views

As cinema theaters owner, are we liable to pay Service Tax on screening of film?The cost to a service recipient has increased in recent past on account of the tax burden which is passed on to the end-user. In a country where more than half the popula

One circular- many solutions

Posted by Pradeep Jain 14 January 2010 18005 Views

One circular- many solutionsPrepared By:-CA Pradeep JainSukhvinder Kaur, LLB (FYIC)& Siddharth RutiyaVisit us at www.capradeepjain.com Introduction: -The concept of service tax which was introduced in the year 1994 is still evolving. There are a

No Service Tax on Commercial Rent

Posted by CA Pankaj Galhotra 09 January 2010 19961 Views

No Service Tax on Commercial Rent Section 65(105)(zzzz) of the Finance Act, 1994 defines taxable service of Renting of immovable property to mean any service provided or to be provided “in relation to” renting of immovable property for u

No simultaneous penalty under Sec 76, 78 of Fin Act, 1994

Posted by MONISH BHALLA 04 January 2010 16898 Views

Can simultaneous penalties under various sections of the Finance Act be imposed for non-payment of Service tax? Law loses its sheen if not enforced. Penalties form a very vital part of any law to ensure its enforcement. However, many a time law enfor