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Articles by CA JaiKishan

Service Tax- Place of Provision of Services Rules, 2012

Posted by CA JaiKishan 21 August 2015 34523 Views

Introduction: Service Tax is very important source of revenue for the Central Government. Therefore it has been tried to increase the tax base by introducing negative tax regime

Service Tax - Point of Taxation Rules, 2011

Posted by CA JaiKishan 18 August 2015 18139 Views

By CA. Jai KishanIntroduction:The Point of Taxation Rules, 2011 (hereinafter referred to as �the POT Rules�) were notified on March 1, 2011 and have been amended from time to time. As mention

Service Tax in India: Brief History and Meaning of 'Service'

Posted by CA JaiKishan 17 August 2015 7817 Views

Brief History:The Service Tax was introduced in India around 21 years back on July 1, 1994 at the recommendations of Dr. Raja Chelliah Committee on tax reforms. The introduction of this levy in India can be termed as milestone in Indian Tax history.T