Articles by CA. K S Chauhan

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Changes in Service Tax by Finance Bill 2016

  CA. K S Chauhan    08 April 2016 at 10:44

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

Posted in Service Tax  10 comments |   30276 Views

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

  CA. K S Chauhan    02 January 2015 at 11:26

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

Posted in Service Tax  3 comments |   44602 Views

Reverse charge & partial reverse charge mechanism in ST

  CA. K S Chauhan    19 December 2014 at 10:40

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

Posted in Service Tax  5 comments |   19290 Views

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

  CA. K S Chauhan    26 December 2013 at 12:47

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

Posted in Excise  6 comments |   28140 Views

SSP Exemption under Service Tax

  CA. K S Chauhan    02 October 2012 at 13:04

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

Posted in Service Tax  1 comments |   46831 Views