Service Tax

Distribution of Cenvat Credit by Input Service Distributor (ISD) -Simplified

Input service distributor is defined in Rule 2(m) of Cenvat Credit Rules, 2004.In simple words a input service distributor is a head office/intermediary office which controls the business of manufacturer or producer of final products or output service provider and performs following activities:-...

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New facility to capture additional premises for the first time in ACES

Assessee-New Registration as well as amendment of registration to capture additional premises for the first time in ACES A new facility has been provided in Central Excise Registration form A1 for certain category of assessees to opt for Centralised registration/ Single registration and correspondingly, capture the list of premises covere...

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POT for Krishi Kalyan Cess (KKC)

1. POT for determination of KKC liability for Service Provider (SP): Rule 5 is applicable for determination of KKC liability for Service Provider (SP) due to the amendment in Budget 2016-17 and Notification No. 35/2016 also clarifies the applicability of KKC. ...

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Direct and Indirect Tax Due date calendar -July 2016

DUE DATE CALENDAR- JULY, 2016 S.No Event Date Act Applicable Form Obligation 1 06-Jul-16 Service Tax Challan No GAR-7 E-Payment of Service Tax for June 2016 in case of Companies 2 07-Jul-16 Income Tax Challan no ITNS-281 Payment of TDS/TCS deducted/Collected in June 2016 3 10-Jul-16 Excise ER-1 Return for Non-SSI assessees for June 2016 [...

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Services by Government to Business Entity- effect of changes

As per section 68(2) person liable to pay service tax shall be the person notified under rule 2(1)(d) of Service Tax Rules 1994. Rule 2(1)(d) specifies the cases where the service tax is required to be paid by service receiver under the reverse charge mechanism(either under full reverse charge or under partial reverse charge)....

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Growth in Direct/Indirect tax collection of 1st quarter of 2016-17

The direct tax collections upto June, 2016 indicate net revenue collection of Rs.1.24 lakh crore which is a growth of 24.79% over the corresponding period last year. The main reason for this increase is the change in the requirements for advance tax payment even in respect of individuals which has been made in the last year’s Budget. ...

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CBEC relaxes norms for recovery of confirmed demands

The Circular further provides that in cases where demand is confirmed by Hon’ble CESTAT or Hon’ble High Court recovery proceeding may be initiated after a period of sixty days from the date of the order provided that no stay is in operation. ...

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Survey claims Attitudinal change in CBEC senior functionaries

Tax payers Survey got conducted by Central Board of Excise & Customs (CBEC) for garnering a feedback on impact that reforms undertaken during the last two years; Responses showed that 45% of the respondents saw an attitudinal change in senior functionaries (Commissioner level and above); and 51% acknowledged an improvement at the ground l...

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Major Take Aways from Annual Conference of Tax Administrators

The take-aways from the Conference on the CBEC side are:- 1. Need for preparation for roll-out of GST with focus on IT and increased capacity building through training of officers. 2. Need to focus on Dispute Resolution: Identify 20 topmost litigated issues and examine from policy perspective whether any intervention is required....

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PM to inaugurate 2 day Annual Conference of CBDT & CBEC

Prime Minister to inaugurate the two day Annual Conference of Tax Administrators 2016 on 16th June, 2016 in the national capital; For First time that two Revenue Boards i.e. CBDT & CBEC are holding the Conference simultaneously;...

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Revenue sharing arrangements are liable to service tax: AAR

In Re M/s Choice Estates and Constructions Ltd (Authority for Advance Rulings) - AAR held that a revenue sharing arrangement by creating a partnering person shall be liable to service tax if the partners are providing taxable service to one another in execution of partnering purpose even if the purpose of creating partnering person is non-taxable. ...

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SCN cannot be issued to debtors until tax liability crystallise

M/s Quality Fabricators and Erectors Vs. The Deputy Director, DGCEI, Zonal Unit Mumbai and Others (Bombay High Court) - In the case of M/s Quality Fabricators and Erectors Vs. The Deputy Director, DGCEI, Zonal Unit Mumbai and Others, it was held that in case of non payment of service tax by the assessee, the notices for recovery cannot be issued to assessee’s debtors unless the liability has been crystallised....

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No Service Tax on Dada for writing articles, anchoring TV shows, playing IPL matches & Brand Endorsement

Sourav Ganguly -Vs.- Union of India & Ors. (Calcultta High Court) - The petitioner is a cricketer and is a former captain of the Indian Cricket Team. He participated in the IPL Cricket tournament held in India as a member of the Kolkata Knight Rider Team. At all material times he acted and still acts as brand ambassador for various products. He also acted as anchor ...

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Delhi HC Judgment on Construction of Complex Service- A Review

Suresh Kumar Bansal Vs Union of India &Ors (Delhi High Court) - Thus, while the legislative competence of the Parliament to tax the element of service involved cannot be disputed but the levy itself would fail, if it does not provide for a mechanism to ascertain the value of the services componentwhich is the subject of the levy.[Para 37]...

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Service Tax Audits by Department – A Detailed Legal Analysis

Mega Cabs Pvt. Ltd. Vs Union Of India & Ors. (Delhi High Court) - Held by Hon’ble Delhi HC-Rule 5A(2) as amended in terms of Notification No. 23/2014-Service Tax dated 5th December 2014 of the Central Government, to the extent that it authorises the officers of the Service Tax Department, the audit party deputed by a Commissioner or the CAG to seek production o...

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Make Indirect Taxes Dispute Resolution Scheme a Success: CBEC

D.O.No 113/Chairman(CBEC)/2016 - (22/07/2016) - As you are aware, in order to reduce litigation, Government has come out with an Indirect Tax Dispute Resolution Scheme, 2016 in this year's Budget. The scheme provides an opportunity to an assessee whose cases are pending before Commissioner (Appeals), to pay the duty, interest and penalty equivale...

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Permission to pay service tax through non electronic modes

F.No 137/08/2013-Service Tax - (22/07/2016) - Rule 6(2) of the Service Tax Rules, 1994 stipulate that while every assessee shall pay service tax electronically through internet banking, the jurisdictional Deputy/Assistant Commissioner, may, for reasons to be recorded in writing, allow the assessee to deposit service tax by any other mode....

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DD/PO towards appeal/application fee Should be Valid for 60 days

F.No.14 /CESTAT/MISC/2013-14 - (20/07/2016) - During receipt of Appeal/application in Central Registry, it has been noticed that the DD/PO, submitted towards registration fee, has only few days of validity left on the day of its submission. Keeping above in view, all concerned are requested to ensure that DD/PO submitted towards appeal/applicat...

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Reg. Fresh panel of Senior/Junior Counsels for CBEC cases

F. No.2784/33/2016-Legal - (24/06/2016) - Constitution of a fresh panel of Senior/Junior Standing Counsels against existing slots for handling CBEC cases of Indirect taxation before the various High Courts and other fora - Calling for fresh recommendations - Regarding....

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Issue of defending interest of UOl In Indirect Tax matters- Reg.

Recently it has been brought to the notice of Board by a Chief Commissionerate Zone that the Ld, Addl. S.G. of the High Court, concerning the CC Zone has asked him that all litigation matters pertaining to his zone will route through the Office of Addl.SG. and Lawyers of Uol, appointed by Ministry o...

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Recent Posts in "Service Tax"

Make Indirect Taxes Dispute Resolution Scheme a Success: CBEC

D.O.No 113/Chairman(CBEC)/2016 (22/07/2016)

As you are aware, in order to reduce litigation, Government has come out with an Indirect Tax Dispute Resolution Scheme, 2016 in this year's Budget. The scheme provides an opportunity to an assessee whose cases are pending before Commissioner (Appeals), to pay the duty, interest and penalty equivalent to 25% of penalty imposed and file a ...

Read More

Permission to pay service tax through non electronic modes

F.No 137/08/2013-Service Tax (22/07/2016)

Rule 6(2) of the Service Tax Rules, 1994 stipulate that while every assessee shall pay service tax electronically through internet banking, the jurisdictional Deputy/Assistant Commissioner, may, for reasons to be recorded in writing, allow the assessee to deposit service tax by any other mode....

Read More

DD/PO towards appeal/application fee Should be Valid for 60 days

F.No.14 /CESTAT/MISC/2013-14 (20/07/2016)

During receipt of Appeal/application in Central Registry, it has been noticed that the DD/PO, submitted towards registration fee, has only few days of validity left on the day of its submission. Keeping above in view, all concerned are requested to ensure that DD/PO submitted towards appeal/application fee must be valid at least for 60 da...

Read More

Reg. Fresh panel of Senior/Junior Counsels for CBEC cases

F. No.2784/33/2016-Legal (24/06/2016)

Constitution of a fresh panel of Senior/Junior Standing Counsels against existing slots for handling CBEC cases of Indirect taxation before the various High Courts and other fora - Calling for fresh recommendations - Regarding....

Read More

Issue of defending interest of UOl In Indirect Tax matters- Reg.

Recently it has been brought to the notice of Board by a Chief Commissionerate Zone that the Ld, Addl. S.G. of the High Court, concerning the CC Zone has asked him that all litigation matters pertaining to his zone will route through the Office of Addl.SG. and Lawyers of Uol, appointed by Ministry of Law and Justice....

Read More

Revenue sharing arrangements are liable to service tax: AAR

In Re M/s Choice Estates and Constructions Ltd (Authority for Advance Rulings)

AAR held that a revenue sharing arrangement by creating a partnering person shall be liable to service tax if the partners are providing taxable service to one another in execution of partnering purpose even if the purpose of creating partnering person is non-taxable. ...

Read More

Distribution of Cenvat Credit by Input Service Distributor (ISD) -Simplified

Input service distributor is defined in Rule 2(m) of Cenvat Credit Rules, 2004.In simple words a input service distributor is a head office/intermediary office which controls the business of manufacturer or producer of final products or output service provider and performs following activities:-...

Read More
Posted Under: Service Tax |

New facility to capture additional premises for the first time in ACES

Assessee-New Registration as well as amendment of registration to capture additional premises for the first time in ACES A new facility has been provided in Central Excise Registration form A1 for certain category of assessees to opt for Centralised registration/ Single registration and correspondingly, capture the list of premises covere...

Read More
Posted Under: Service Tax |

SCN cannot be issued to debtors until tax liability crystallise

M/s Quality Fabricators and Erectors Vs. The Deputy Director, DGCEI, Zonal Unit Mumbai and Others (Bombay High Court)

In the case of M/s Quality Fabricators and Erectors Vs. The Deputy Director, DGCEI, Zonal Unit Mumbai and Others, it was held that in case of non payment of service tax by the assessee, the notices for recovery cannot be issued to assessee’s debtors unless the liability has been crystallised....

Read More

POT for Krishi Kalyan Cess (KKC)

1. POT for determination of KKC liability for Service Provider (SP): Rule 5 is applicable for determination of KKC liability for Service Provider (SP) due to the amendment in Budget 2016-17 and Notification No. 35/2016 also clarifies the applicability of KKC. ...

Read More
Posted Under: Service Tax |
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