Service Tax Articles

Renting - Delhi HC - Liable?

Posted by Madhukar N Hiregange 28 April 2009 6679 Views

Renting of Immovable Property - Delhi HC – Liable ?By CA Madhukar N Hiregange & CA Srikantha Rao T The category of renting of immovable property service was introduced under service tax for the first time with effect from 01.06.2007. Thi

All about Service Tax

Posted by CA CS CIMA Prakash Somani 23 April 2009 27598 Views

Q: What is Service tax?A: Service tax is an indirect tax levied under the Finance Act, 1994, as amended from time to time, on specified services. At present, there are approximately 96 categories (including 15 new services introduced by Budget 2006)

Basic- Principles- Service Tax

Posted by Madhukar N Hiregange 20 April 2009 55858 Views

Basic Principles- Service TaxMadhukar N Hiregange FCA, DISA (ICAI)& Roopa Nayak ACAThe net of service tax was stated with 3 services in the year 1994 has become wide enough to cover 104 services today. Law being young and having wide applicabili

Import of Services

Posted by suparna k s 15 April 2009 32341 Views

IMPORT OF SERVICES The statutory provisions use the words ‘Services provided from outside India and received in India’. However, generally, the ta...

Amazing Opportunities in Service Tax Practice

Posted by Madhukar N Hiregange 03 April 2009 20613 Views

Amazing Opportunities for Professional Practice – Service Tax Madhukar N Hiregange FCA The practice in service tax is one area which would offer immense opportunities for the starter as well as multi partner firms.

Provision for Centralised Registration

Posted by S. Banerjee 07 March 2009 7411 Views

Where an assessee is providing taxable service from more than one premises or offices or has centralised Billing System or centralised Accounting System, he m...

FAQ - Service Tax

Posted by Madhukar N Hiregange 21 February 2009 36790 Views

FREQUENTLY ASKED QUESTIONS ON SERVICE TAX By Madhukar N Hiregange (FCA, DISA) & Sri

ST- Residential Complex- Developers Not Liable

Posted by Madhukar N Hiregange 05 February 2009 9216 Views

Service Tax- Residential Complex- Developers Exempt By Madhukar N Hiregange, FCA, DISA (ICAI) & Sudhir V S B.com, ACA In the Finance Act of 2004 commercial construction was introduced followed by site formation and residential complex constructio

PERSON LIABLE TO PAY SERVICE TAX

Posted by dheeraj kr singh 01 February 2009 74361 Views

Section 68 of the Finance Act, 1994 is the principal section which fixes responsibility to payservice tax. The powers to decide time and manner of payment of service tax have beengranted to the Central Government vide Rule 6 of the Service Tax Rules,

Registration of Service Tax

Posted by Vidya 25 January 2009 18316 Views

REGISTRATION 1) Whom & where should one approach for registration? Ans. Generally, all Commissionerates of Central Excise, have a Service Tax Cell, headed by Assistant Commissioner. However, in certain Comm