Service Tax Articles


Recent changes in ST

  Nagendra Hegde    23 January 2017 at 10:54

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..

Posted in Service Tax |   1773 Views




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. Tour Operators: Category of Service Provider Current Status Changes by Notification ..

Posted in Service Tax  2 comments |   5972 Views



Pre-Budget Amendment in Service Tax

  NITIN GOYAL    19 January 2017 at 11:26

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..

Posted in Service Tax  1 comments |   661 Views




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..

Posted in Service Tax  2 comments |   2395 Views




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 ..

Posted in Service Tax |   323 Views




1. INTRODUCTION 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..

Posted in Service Tax  5 comments |   2713 Views




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 ..

Posted in Service Tax  4 comments |   1183 Views




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..

Posted in Service Tax  1 comments |   1027 Views




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..

Posted in Service Tax  2 comments |   4260 Views



Service Tax Implications on Softwares

  Gaurav Arya    26 October 2016 at 11:00

Type of Software Nature of Software Delivery Mode Control & Possession Transfer / Transfer of Right to use Service Not a Service (i.e. Goods) Declared Service (Section 66E of Finance Act, ..

Posted in Service Tax  5 comments |   2129 Views





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