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...

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...

Calculation of Swachh Bharat Cess–Air Travel, Insurance, Foreign Currency and Lottery Transactions

Calculation of Swachh Bharat Cess–Air Travel, Insurance, Foreign Currency and Lottery Transactions pursuant to Rules 6 of Service Tax Rules, 1994 NOTIFICATION | No. 25/2015-Service Tax...

ADVERTISEMENT WILL SOON BE A COSTLY AFFAIR – Impact of Service Tax Changes

ADVERTISEMENT WILL SOON BE A COSTLY AFFAIR – Impact of Service Tax Changes The government has got a new source of revenue now. Advertisement is...

No Service Tax on Service provided by Government to Business Entity

No Service Tax on Service provided by Government to Business Entity SECTION 66B OF THE FINANCE ACT, 1994 - CHARGE OF SERVICE TAX ON AND...

Rebate of Swachh Bharat Cess paid on all services, used in providing services exported

Rebate of Swachh Bharat Cess paid on all services, used in providing services exported   In exercise of the powers conferred by rule 6A of the...

T-1A and ST-2A–How to Register on ACES Online Information and Database Access or Retrieval...

ST-1A and ST-2A–How to Register on ACES Online Information and Database Access or Retrieval (OIDAR) Services To Register with the ACES Please visit website www.aces.gov.in Click SERVICE TAX...

Delhi International Airport Private Limited faces alleged service tax evasion charge of Rs 60...

It is alleged that DIAL, operator of Indira Gandhi International Airport (IGIA), evaded service tax on the licences fee and development charges collected by...

Service tax might push school fees up

CHENNAI: School fees are likely to rise further if the institutions pass on the 12.36% service tax burden charged by third parties that provide content aids to schools. The...

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...

CBEC Clarification on Increased Rate of Service Tax on Restaurants

Subject: Clarification on rate of service tax on restaurant service - regarding. The Service Tax rate has been increased to 14% with effect from 1st ...

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...

Works Contract Service v. Technical Assistance :- Service Tax

Works Contract Service v. Technical Assistance :- Service Tax In case of MRS SHOBHA P BHOPATKAR Versus COMMISSIONER OF CENTRAL EXCISE, PUNE-III 2014 (4) TMI 956...

Google Paying Service Tax, How Come Facebook Exempt ??

Delhi High Court has asked the Centre why Facebook was not paying service tax when Google was and, unsatisfied with the government’s response, asked...

Guidelines regarding detailed scrutiny of Service Tax Returns (ST-3) w.e.f. 01/08/2015

1.1 In the era of self-assessment, the need for a strong compliance verification mechanism cannot be over emphasized. Such a mechanism has three important...

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...

Central Excise & Service Tax Summons not to be issued to Senior Management Officials...

Central Excise & Service Tax Summons not to be issued to Senior Management Officials in Ordinary Instance                                                                                                                                                        By CA Ankit Gulgulia (Jain)   In what could...

Swachh Bharat Cess– Detailed Analysis and Open Issues

Swachh Bharat Cess– Details, Valuation, Abatement, Reverse Charge, Exemptions, Cenvat Credit and Open Matters (Applicable w.e.f 15th November, 2015) CA Ankit Gulgulia (Jain) The Central Government...

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...

What’s Changing in Service Tax & Cenvat Credit w.e.f 1.4.2015–by CA Ankit Gulgulia (Jain)

1. Rationalization of exemptions at S. Nos. 12, 14, 16, 20, 21 and 29 of notification No. 25/2012-ST Service Tax rate shall remain to be at...

Amendments effective from 01.06.2016 – Easy Understanding

Budget 2016 brought along many amendments in the existing Taxation Acts.Some of these changes are applicable from 01.06.2016.This article will discuss such provisions and...

Speedy disbursal of Pending Refund claims of Service Tax–80% Provisional Payment within 5 Days...

Speedy disbursal of pending refund claims of exporters of services under rule 5 of the CENVAT Credit Rules, 2004 - Dated 10-11-2015 - Service...

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...

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...

CBEC :- Recredit of Cenvat not covered under 6 Months Limitation

Attention is invited to the Notification of the Government of India in the Ministry of Finance, Department of Revenue No. 21/2014-CE (NT) dated 11.07.2014,...

Long Pending Adjudication Orders in Central Excise & Service Tax

Long Pending Adjudication Orders in Central Excise & Service Tax - CBEC Targets Simplification It has come to the notice of the Board that Hon'ble...

CAG Points Out Several Deficiencies in ACES Portal of Service Tax & Central Excise...

CAG Points Out Several Deficiencies in ACES Portal of Service Tax & Central Excise and Suggest Recommendations   Some of the Deficiencies Pointed out are as...

Will this Tax Uncertainty End ? – An Indirect Tax Perspective

Will this Tax Uncertainty End ? - An Indirect Tax Perspective By CA Ankit Gulgulia (Jain) When it comes to Indirect taxation we have lot of...

Rejection of ST-3 Returns – Who’s Responsibility to Communicate

Why ACES Should E-mail the Service Tax & Central Excise Dealers More (Rejection of ST-3 Return - Who's Responsibility to Communicate)  CA Ankit Gulgulia (Jain) If you...

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....