IMPORT OF SERVICES The statutory provisions use the words ‘Services provided from outside India and received in India’. However, generally, the ta...
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...
SERVICE TAX1.ATM OPERATIONS, MAINTENANCE OR MANAGEMENT SERVICE- CA SUDHIR HALAKHANDI(THE ARTICLE WAS WHEN THE ATM SERIVCES WAS TAXED UNDER SERVICE TAX)The Fin...
Background:-The chargeability of service tax on the services provided by the Government is as per the negative list under Section 66D, which is reproduced as below:Services by Government or a local authority are not chargeable to services tax except
Hon�ble Finance Minister Mr. Arun Jaitley in Union Budget of 2016-17, vide Notification No. 9/2016 and 18/2016 dated 1st March, 2016 has made amendment in Notification No.
Vide the Union Budget, 2016, Service tax on Senior Advocates providing services to a Business Entity was brought under �Forward charge� w.e.f. April 1, 2016. However, Service tax on services provided by individual Advocates and firm of Ad
Service Tax Implications of Composite contractCA Madhukar N. Hiregange& CA Roopa Nayak In this article we look at the validity of service tax levy on composite contracts comprised of value of land +goods + construction. This is in the
The inclusion or exclusion of value of free supply particularly in the case of Industrial and commercial construction has been a bone of conte
In the past there have been a lot of disputes with quashing of Rule on audit [5A(2)], leading to questioning of legality of service
We are sharing with you an important judgement of the Hon�ble High Court of Delhi in the case of Suresh Kumar Bansal Vs. Uni
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