Recent changes in Service tax w.e.f. 22.01.2017
Services by way of transportation of goods by a vessel: Entry 34(c) in mega exemption notification exempts services provided by a person located in non-taxable territory to a person located outside taxable territory.
Notification No. 01/2017-ST w..
New Notification No. 01/2017, 02/2017, 03/2017 and 04/2017 dated 12.01.2017.
These notifications shall come into force from 22.01.2017.
Category of Service Provider
Changes by Notification
While the Union Government is keen to present the Budget for upcoming financial year on 1st Feb, 2017, departing from the colonial-era tradition of presenting the Union Budget on the last working day of February, the Central Board of Excise and Customs (CBEC) on 12th of January 2017 proposed several..
We are sharing with you an important judgment of the Hon’ble Supreme Court of India, in the case of N. Bala Baskar Vs. Union of India and Ors. [TS-524-SC-2016-ST], wherein the Hon’ble Supreme Court has dismissed the review petition filed by N. Bala Baskar (&ldquo..
Delhi Transport Corporation Vs. Commissioner Service Tax [TS-411-SC-2016-ST]
Recently, the Hon’ble Supreme Court has dismissed the review petition filed by the Delhi Transport Corporation (“the Petitioner” or “DTC”), against ruling of the Hon’ble High Court of ..
The Centre Government (CG) on November 09, 2016 has notified four Service tax related notifications. These notifications withdraw the service tax exemption relating to import of B2C Online Information and Database Access or Retrieval (OIDAR) Services.
Under the existing regime..
The authorities, vide notification number 46/2016-ST, 47/2016-ST, 48/2016-ST and 49/2016-ST dated 9 November 2016, have brought in significant changes in the taxability of Online Information Database Access or Retrieval Services (OIDAR). These notifications shall come into force on 1 ..
Withdrawal of Service tax exemption on cross border B2C online information and database access or retrieval services w.e.f. December 1, 2016
At present, the services received in taxable territory from outside the taxable territory by Government, a Local Authority, a Governmental Author..
Bare Reading is As Follow :-
Rule 7: Point of Taxation Rules, 2011
Notwithstanding anything contained in rules 3,4, or 8, the point of taxation in respect of the persons required to pay tax as recipients of service under the rules made in this regard in respect of services notified under sub-s..