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...
Call Us Now