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Articles by nitin

All about Renting of immovable property

Posted by nitin 01 May 2021 105896 Views

1. INTRODUCTION Renting of Immovable property has been taxed under the earlier tax regime vide Section 65 (105) (zzzz). Renting of immovable property has been brought into tax net vide Notification No. 23/2007-ST dated 01.06.2007.But After 1.7.20

Reverse Charge with Relevant POPS Rules

Posted by nitin 27 June 2013 14489 Views

1. INTRODUCTION OF REVERSE CHARGE MECHANISM Reverse charge mechanism is not a new concept in service tax. Under the reverse charge mechanism, instead of service provider, the service receiver is liable to pay service tax. But with effect from 1.7

Analysis of Negative List

Posted by nitin 20 June 2013 14696 Views

1. INTRODUCTION In terms of Section 66B of the Act, service tax will be leviable on all services provided in the taxable territory by a person to another for a consideration other than the services specified in the negative list. Due to Section