Procedure for electronic filing of Central Excise and Service Tax returns and for electronic...
Circular No. 956/17/2011-CX
F.No. 201/10/2011-CX 6
Government of India
Ministry of Finance Department of Revenue
(Central Board of Excise and Customs)
New Delhi
Dated, the 28th September,2011
To
All Chief Commissioners of Customs...
Service Tax on GTA – Assessee eligible for abatement as per Circular of DGST...
CCE, Patna Vs H M Media
GTA - Abatement - Assessee paid tax without abatement as per Circular of DGST - Later Board clarified that assessee is...
Service Tax on Renting of Immovable Property Service: Constitutional Validity & Other Aspects
Home Solutions Retails (India) Ltd. Vs. Union Of India & Others (Delhi-HC)
1) Service Tax: Renting of Immovable Property Service: Constitutional Validity
Imposition of service tax...
Documents to be submitted for application of registration for paying service tax. – Notification...
Regarding documents to be submitted for application of registration for paying service tax.
Order No. 2 /2011 – Service Tax
In exercise of the powers conferred...
Service Tax Refund to exporters through the EDI System – Circular No. 149-18-2011-ST dated...
Service Tax Circular No. 149-18-2011-ST dated 16 December 2011
So far Service Tax Refund (STR) was made available to exporters (other than SEZ Units/Developers) on...
Simplified scheme for the refund of service tax
An announcement was made by Hon’ble Finance Minister in the Budget Speech 2011 for introducing a simplified scheme for the refund of service tax...
Date of submission of half yearly Service Tax return for the period April 2011...
Section 70 of the Finance Act, 1994 read with Rule 7(4) of the Service Tax Rules, 1994 - Return of service tax - Date...
Cenvat Credit : Procedural irregularity in not registering units with LTU authorities can be...
Procedural irregularity in not registering units with LTU authorities can be rectified to extend benefit of LTU scheme
Rule 12A of the Cenvat Credit Rules,...
Unjust Enrichment Cannot Be A Ground For Rejection Of Refund Claim
Unjust enrichment cannot be made as a ground for rejection of refund - Case shall be first decided on merits and thereafter principle of...
Service Tax Case Study on DLF – BCCI (IPL)
DLF – BCCI (IPL) Sponsorship Service Tax- Case Analysis by CA.Ankit Gulgulia
As per Section 65(99a), sponsorship includes naming an event after the sponsor, displaying...
How to Obtain / Amend & Surrender Centralised Registration – Service Tax
How to Obtain / Amend & Surrender Centralised Registration – Service Tax
Obtaining Centralised Registration
A Service Provider desiring to obtain Centralized Registration for the first...
Ebook on Goods and Service Tax ( GST )
Ebook on Goods and Service Tax ( GST )
E-Book by CA.Harcharan Singh (caharcharansingh@yahoo.com)
Under pressure from States the Centre has prepared a fourth draft of...
New Service Tax regime from 1st July, 2012 : FM
CBEC to put best efforts to achieve IDT collection targets' : FM Speech press release, dated 4-6-2012
Following is the text of the Speech delivered...
Service Tax on Construction Activity
Service Tax on Construction Activities – by CA. Ankit Gulgulia
Section 66B of Finance Act, 1994 shall be the new charging section of service tax....
Latest Updates on DVAT & Service Tax
Highlights of Updates
i) DVAT - Online submission of information regarding Central Declaration form by 20th July,2012
ii) Service Tax - Accounting Codes for ST payment under Negative...
No Service Tax on Remittance of Foreign Currency – CBEC
No Service Tax on Remittance of Foreign Currency - CBEC
CIRCULAR NO. 163/14/2012-ST, DATED 10-7-2012
1.Concerns have been expressed in various forums regarding the leviability of...
CESTAT defines Scope of Undue Hardship
CESTAT defines Scope of Undue Hardship
Skoda Auto INDIA PVT LTD v. CCE, AURANGABAD
- Applicants are engaged in the manufacture of cars. Applicants are selling...
Order under Section 119 of the Income Tax Act, 1961. On consideration of...
Leviability of service tax on staff benefits and employment related transactions
DRAFT CIRCULAR
F.No354/127/2012-TRU
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Tax Research...
Security Service and Service by Director are now in Reverse Charge
Security Service and Service by Director are now in Reverse Charge
Notification No. 45/2012 - Service Tax dated 7th August,2012 amends existing Notification 30/2012 which governs...
Commission to Non Whole Time Director – Service Tax V/s Companies Act
The Finance Act, 2012 has introduced Service Tax which is applicable to anyone who provides a Service not covered under the negative/exempted list and...
Service Tax on Real Estate / Construction Activities – A Practical Perspective
Service Tax on Real Estate / Construction Activities - A Practical Perspective
This article aims to discuss few essential issues that require to be addressed...
Latest DVAT and Service Tax Updates
DVAT Updates
1) No Security to be furnished for registration under Delhi VAT till 31.12.2012
Reference : Notification No.F.7(453)/Policy/VAT/2012/712-22 dated 01.10.2012
2) Submission of information in Form T-2...
Service Tax Return – Due Date Extended
Service Tax Return - Due Date Extended
In exercise of the powers conferred by sub-rule(4) of rule 7 of the Service Tax Rules, 1994, the...
Taxability Of Reimbursement Under Service Tax
Taxability Of Reimbursement Under Service Tax
Reimbursement of Expenses is Not Taxable under Service Tax : Delhi HC - Update as on 30th November,2012
( Post Originally Published...
Service Tax on Real Estate – A Comprehensive Analysis
Service Tax on Real Estate/Construction/Works Contract -A Comprehensive Analysis
by CA.Ankit Gulgulia
This article aims to discuss few essential issues that require to be addressed in...
ST-1 Amended – In Concurrence to Positive List Approach (Notification 48/2012 – ST )
ST-1 Amended - In Concurrence to Positive List Approach (Notification 48/2012 - ST )
The central government has amended ST-1 proforma vide amending service taxrules to incorporate the...
ST-3 for July – Sep ’12 – Released by ACES
ST-3 for July - Sep '12 - Released by ACES
Service Tax Return (ST 3) for the period 1st July-30th September, 2012 is now available in a...
ST-3 July-Sep’12 :- Due Date Extended to 30th April,2013
ST-3 July-Sep'12 :- Due Date Extended to 30th April,2013
In exercise of the powers conferred by sub-rule(4) of rule 7 of the Service Tax Rules,...
BEWARE even after filing your Service Tax Return (ST-3)
“ACES lacks the post filing alerting mechanism (as on date) and this becomes a big pain for all the filers” – CA Ankit Gulgulia...
Free Supplies Does Not Constitutes Non Monetary Consideration under Service tax
“Free supplies”, incorporated into construction (cement or steel for instance), even on an extravagant inference, would not constitute a non-monetary consideration remitted by the...