Articles by Bimal Jain

Service provided by Directors & Security Services

Posted by Bimal Jain 11 August 2012 32817 Views

Service provided by Directors and Security Service under partial Reverse Charge: Dear Professional Colleagues, The CBEC has issued following notifications dated August 7, 2012 which are summarised here below for your easy digests: Notification No. 4

Suggestions - Service tax on staff benefits & employment

Posted by Bimal Jain 01 August 2012 29595 Views

Suggestions invited by TRU - Service tax on staff benefits and employment related transactions TRU has issued a Draft Circular F. No 354/127/2012-TRU dated July 27, 2012 clarifying certain issues in relation to leviability of service tax on staff be

Manpower supply prior or Post 1st July, 2012

Posted by Bimal Jain 30 July 2012 45922 Views

Whether employees sent on deputation to subsidiary/ associate companies amount to manpower recruitment or supply service before or after 1st July, 2012 Citation : 2012-TIOL-855-CESTAT-DEL Appellant (s) : ITC Ltd Respondent (s) : Commission

Whether revenue sharing arrangements attract service tax

Posted by Bimal Jain 23 July 2012 34885 Views

Whether revenue sharing arrangements attract service tax prior and post 1st July, 2012 Dear Professional Colleague, We are sharing with you a recent judgment of the Honorable CESTAT, New Delhi and would like to discuss implication of same prior and

Works Contract vs. Commercial or Industrial Construction

Posted by Bimal Jain 19 June 2012 74542 Views

Works Contract viz-a-viz Commercial or Industrial Construction Services Valuation & Abatement Issues -Budget 2012 Recently Service Tax (Determination of Valuation Rules), 2012 vide Notification No. 11/2012 S.T dated 17.03.2012 ame

New Service Tax Regime on Negative List -1st July, 2012

Posted by Bimal Jain 07 June 2012 118326 Views

New Service Tax Regime on Negative List applicable from 1st July 2012 The Central Government vide Notification No. 19/2012-ST dated 05.06.2012 has announced Date of Introduction of new regime of most awaited Negative List a

Overview of Compounding of Offences under the Service Tax

Posted by Bimal Jain 06 June 2012 18459 Views

The Central Government by exercising the power conferred by clause (i) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994) has made the Service Tax (Compounding of Offen

Point of Taxation Rules - Applicability of New or Old rate of Service Tax

Posted by Bimal Jain 15 May 2012 65159 Views

Point of Taxation Rules - Clarification is New Fad for CBEC CENTRAL Board of Excise and Customs (CBEC) has issued clarification vides Circular No. 158/9/ 2012ST dated. 8th May, 2012 on the rate of service tax applicable w