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...
Levy of service tax on services provided by a Resident Welfare Association (RWA) to...
Service tax on ‘club or association service’ which covers Resident Welfare Association (RWA) was introduced with effect from 16.06.2005, vide section 65(105)(zzze) read with...
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019
Whats is Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019?
The Sabka Vishwas (Legacy Dispute Resolution) Scheme is a one-time measure for liquidation of past disputes...
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...
Success of VCES? … Way Forward!!
Indeed if you believe by the recent press release of Ministry of Finance, VCES has been a mega success. Upto 29-12-2013 the revenue had...
Cenvat Credit on Invoices Issued at Unregistered Premise Allowed
Cenvat Credit on Invoices Issued at Unregistered Premise Allowed
Hon'ble Delhi CESTAT has recently in case of M/s. Allspheres Entertainment Pvt. Ltd. Vs. CCE, Meerut upheld that...
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...
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...
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 Exemption for Specified Religious Pilgrimage Services
In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being...
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...
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...
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,...
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...
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: Pre-Deposit of penalty under Section 35F is Required only if penalty order...
Section 35 F Deposit, pending appeal, of duty demanded or penalty levied under Chapter VIA Appeals of the Central Excise Act, 1944 says that:
“Where...
Service Tax and VAT on Software
Softwares due to its very inherent nature of intangibility & deliverability have always been a matter of grey area for tax professionals and trade....
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 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...
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...
CAG Identifies Several Issues on Applicability of Service Tax on Works Contract– Download Complete...
CAG Identifies Several Issues on Applicability of Service Tax on Works Contract– Download Complete Report No. 26 of 2015
CAG has identified several issues on...
Eligibility of Cenvat Credit on Input Service Debit Notes – An Analysis of Relevant...
Cenvat Credit is always subjected to many queries, restrictions and ambiguities regarding its eligibility on both the legal and documentary (physical) end. In such...
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...
Concept of Reverse Charge Mechanism under Service Tax
Reverse Charge Mechanism under Service Tax
Introduction
Throughout the world indirect taxes are paid by the consumers. In production or manufacturing the government tax the manufacturer....
Service Tax Department Cannot Conduct Audits of Assessees
Service Tax Department Cannot Conduct Audits of Assessees
In the Delhi High Court Mega Cabs Pvt. Ltd. filed writ petition (C) No. 5192/2015 challenging the validity...
CM’s Panel for Service Tax Exemption, Income Tax Sops to Trainers to Boost Skill...
CM’s Panel for Service Tax Exemption, Income Tax Sops to Trainers to Boost Skill Development
A chief ministers panel has suggested measures like use of...
CBEC: Annual Information Return to detect Tax evasion
CBEC: Annual Information Return to detect Tax evasion
For detecting tax evasion the tool used by the income tax department now will be used by...
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...
Refunds Under Central Excise & Service Tax–Only by ECS (NEFT/ RTGS)–Accounts Payee Cheque Scrapped
CLARIFICATION ON PAYMENT OF SANCTIONED REBATE/REFUND TO SERVICE PROVIDER/MANUFACTURER UNDER ELECTRONIC CLEARING SYSTEM THROUGH RTGS/NEFT FACILITY
TRADE NOTICE NO.4/2014-ST,DATED 29-7-2014
The present system of issuing account...
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....