Service Tax Articles

No Service Tax on Commercial Rent

Posted by CA Pankaj Galhotra 09 January 2010 19959 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 16893 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

SERVICE TAX PLANNING - LIMITS OF MANAGEMENT CONSULTANCY SERVICES

Posted by Rajat Mohan 31 December 2009 21843 Views

Meaning Section 65(105)(r) of Finance Act, 1994 defines taxable service as any service provided or to be provided to any person by a management or business consultant1 in connection with the management of any organization or business, in any manne

Drunken Exemption to Alcoholic Beverages

Posted by Pradeep Jain 26 December 2009 12200 Views

Drunken Exemption to Alcoholic BeveragesEntry 84 of the Union List of the Schedule VII read with clause 1 of Article 246 of the Constitution of India empowers Central Government with exclusive power to make laws in respect of Duties of excise on good

Taxability of Goods Transport Agency

Posted by Manikanta Raju CA,CWA,(CS) 18 December 2009 62860 Views

IntroductionGTA -“This taxable service means any person who provides service in relation to transport of goods by road and issues consignment note by whatever name called”Goods Carriage –any motor vehicle constructed or adapted for

AMBIGUITIES IN EXPORT OF SERVICES

Posted by MONISH BHALLA 12 December 2009 36490 Views

We are engaged in Export of various Services to our Clients situated outside India. Are there any specific conditions to be adhered to while classifying our Services in the Export Category? Export to a layman means any goods or service, which are

Johnny and Service Tax Refund Part - VII

Posted by Pradeep Jain 12 December 2009 5755 Views

Johnny and Service Tax Refund Part - VII By:- CA. Pradeep JainSiddharth Rutiya Visit us at: www.capradeepjain.co

SERVICE TAX IN BRIEF

Posted by CA SURENDRA KUMAR RAKHECHA 10 December 2009 31325 Views

SERVICE TAX IN BRIEF Overview Introduced on the recommendation of Chelliah Committee No Separate Statute Administrated by Chapter V and Chapter VA (i.e. Section 64 to 96(1) of the Finance Act, 1994 Following Rules

Johnny and Service Tax Refund Part - VI

Posted by Pradeep Jain 02 December 2009 8019 Views

Johnny and Service Tax Refund Part - VIBy:-CA. Pradeep JainSiddharth Rutiya Visit us at: www.capradeepjain.comIn this unbroken series of articles on the issues relating to the problems faced by exporters under refund claim mechanism we herein are unv