Articles by PUNEET GOYAL

Analysis of Point of Taxation Rules, 2011 along with examples

Posted by PUNEET GOYAL 01 May 2021 71056 Views

ANALYSIS OF POINT OF TAXATION RULES, 2011 ALONGWITH SUITABLE EXAMPLES As we all are aware that earlier service tax was payable on receipt of payment in respect of taxable services provided. But with the introduction of Point of taxation Rules, 20

Analysis of Refund Available Under GST and Process Thereof

Posted by PUNEET GOYAL 15 September 2018 15163 Views

Type of Refund Available Under GST Law

UP E-Way Bill Analysis

Posted by PUNEET GOYAL 22 January 2018 46900 Views

UP E-Way Bill Analysis

Analysis of amendments in service tax by finance bill 2016

Posted by PUNEET GOYAL 24 June 2016 12724 Views

Important Note 1. This analysis covers amendments made by Finance Bill 2016 in Finance Act, 1994 only. 2. Amendments made in STR, CCR, POT Rules and in various notifications are not covered under this analysis

Frequency of Filing of Service Tax Return

Posted by PUNEET GOYAL 16 July 2012 52791 Views

After budget 2012, there is lot of confusion as to frequency of filing of Service Tax Return. This is happening due to following letters and draft circulars of CBEC: RELEVANT EXTRACT OF D. O. F. No 334/

Point of Taxation

Posted by PUNEET GOYAL 10 July 2012 78830 Views

Service tax will be paid on accrual basis except in certain specified cases. 1. Earlier service tax was payable on receipt of payment in respect of taxable services provided.

Analysis of Service Tax Rules, 1994

Posted by PUNEET GOYAL 28 May 2012 46955 Views

(Before proceeding further please read the disclaimer at the bottom of this write up) Service Tax Rules, 1994 are being amended as follows: A. As per Rule 2 (cd) of STR, 1994, now partnership includes a limited liability partnership. Now it wil

Analysis of Amendment in Cenvat Credit Rules, 2004

Posted by PUNEET GOYAL 21 May 2012 51796 Views

(Before proceeding further please read the disclaimer at the bottom of this write up) Notification Number 18 CE (NT) dated 17.03.2012 issued along with Budget 2012 has amended CENVAT Credit R

Determination of Date of which rate of service tax to be taken

Posted by PUNEET GOYAL 31 March 2012 44973 Views

PRECAUTION TO BE TAKEN FOR TAKING RATE OF SERVICE W.E.F 01.04.2012 (Either 10% or 12%) (Before proceeding further please read the disclaimer at the bottom of this write up) With effect from 01.04.2012, rate of service tax has been increased from 10%

Analysis of Short Term Accommodation Service Introduced by Finance Act, 2011

Posted by PUNEET GOYAL 28 February 2012 30106 Views

Analysis of Short Term Accommodation Service Introduced by Finance Act, 2011 Taxable Service As per section 65 (105)(zzzzw) taxable service means any service provided or to be provided to a