Articles by CA. K S Chauhan

Changes in Service Tax by Finance Bill 2016

Posted by CA. K S Chauhan 08 April 2016 30333 Views

Prevailing Service Tax Rate: @14% Cenvat Available Swachchh Bharat Cess: @ 0.5% [w.e.f. 15/11/2015]Cenvat Not Available Krishi Kalyan Cess: @ 0.5% [w.e.f. 01/06/2016] New LevyCenvat Available1. CHANGES IN NEGATIVE LIST AS GIVEN U/S 66D OF CHAPTER-V O

Threshold exemption to small service providers under service tax as updated 26th Dec'14

Posted by CA. K S Chauhan 02 January 2015 45471 Views

1. Summary of previous notifications related to threshold exemption along with limit, date of applicability and relevant Notification numbers: Period Exemption limit (Rs.) Relevant Notification of Service Tax Effectiv

Reverse charge & partial reverse charge mechanism in ST

Posted by CA. K S Chauhan 19 December 2014 19347 Views

Service Tax is levied under Section 66B of the Finance Act, 1994 as amended up to date. Section 68(1) confers liability to pay service tax on service provider but section 68(2), which has overriding effect over section 68(1), confers liability to pay

Taxability of 'Ready Mix Concrete' & 'Concrete Mix' under Excise & Service Tax

Posted by CA. K S Chauhan 26 December 2013 28261 Views

Now-a-days, real estate industry is in boom phase and flat/apartment culture is picking pace due to economy, comfort, security and liquidity

SSP Exemption under Service Tax

Posted by CA. K S Chauhan 02 October 2012 46967 Views

SSP/ threshold Exemption under Notification No. 33/2012 - Service Tax Dt. 20/06/2012: SSI exemption limit along with date of applicability and relevant Notification number: Period Exemption limit (Rs.) Rel