Service Tax Articles


Import of Services

Posted by suparna k s 14 June 2016 32353 Views

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



Provision for Centralised Registration

Posted by S. Banerjee 14 June 2016 7417 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...



SERVICE TAX ON ATM SERVICES

Posted by CA Sudhir Halakhandi 14 June 2016 20010 Views

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...



Service Tax on Government Services under Reverse Charge Mechanism (RCM)

Posted by Bavesh Kumar Jain 14 June 2016 15834 Views

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



Service Tax Applicability On The Service Provide By The Senior Advocate

Posted by ujjval sharma 14 June 2016 8156 Views

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.



Services by Senior Advocates to Business Entities brought under Reverse Charge

Posted by Bimal Jain 11 June 2016 8632 Views

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 contract

Posted by CA Roopa Nayak 11 June 2016 18231 Views

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



Assessment of Service Tax considering the free supply

Posted by Prabhat Kumar 09 June 2016 3746 Views

The inclusion or exclusion of value of free supply particularly in the case of Industrial and commercial construction has been a bone of conte



Validity of Service Tax Audit - June 2016

Posted by Madhukar N Hiregange 09 June 2016 22036 Views

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



No Service tax on sale of under construction flats if contract price includes value of land

Posted by Bimal Jain 09 June 2016 10756 Views

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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