Service Tax

Service Tax Registration for B2C OIDAR Services & related Law

Online information and database access or retrieval (OIDAR) services provided online electronically from outside the taxable territory and received in India by Government, local authority, governmental authority or an individual for purposes other than business/profession, is taxable from 1st December 2016. OIDAR-Notifications and Circula...

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Online services – Foreign Businesses under Service Tax Net

With effect from December 1, 2016 the taxability of Online Information and Database Access or Retrieval (‘OIDAR’) services shall undergo a complete change. ...

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Withdrawal of Service tax exemption on cross border online services

Article explains Withdrawal of Service tax exemption on cross border B2C online information & database access or retrieval services w.e.f. December 1 2016...

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Tax on Online Services provided in India by foreign service provider

To provide a level playing field to Indian service providers, the exemption given to service providers located in foreign territory but providing taxable online information and database access or retrieval [OIDAR] services including electronic services in India, is being withdrawn with effect from 1st December, 2016.  With a view to prov...

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Updated Point of Taxation Rules, 2011

We have updated the Point of Taxation Rules 2011 as introduced by Notification No. 18/2011-S.T., dated 1-3-2011 with Notification issued from time to time and up to the date of this article. List of Notifications issued Including Principal Notification Title Notification No. & Date Date POT for services provided by Govt or local autho...

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ACES Service Desk work till late on 1st Four Saturdays of Oct 2016

The ACES Service Desk functions on working days from Monday to Friday between 9 AM and 7 PM and on Saturdays between 9 AM to 2.30 PM. However, the Service Desk will remain open from 9AM to 7PM on all Saturdays (i.e., 01.10.2016, 08.10.2016, 15.10.2016 & 22.10.2016) in the month of October, 2016 also and […]...

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Excise & Service Tax Registrants to get converted into PAN based Registrant

All the TEMP based Registrants (Central Excise & Service Tax) are advised to get converted into PAN based Registrants immediately since only the PAN based Registrants will be considered for migration to GSTN for GST implementation. For details: File1_Active_Registration click here File2-Active Registration-No payment click here File3-...

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Indirect Tax collections upto August 2016 shows 27.5% increase

The figures for indirect tax collections (Central Excise, Service Tax and Customs) upto August 2016 show that net revenue collections are at Rs 3.36 lakh crore which is 27.5% more than the net collections for the corresponding period last year. Till August 2016, 43.2% of the Budget Estimates of indirect taxes for Financial Year 2016-17 ha...

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CAG criticises Service Tax VCES, 2013

The Performance Audit of CAG revealed deficiencies in the design and enabling provisions of the Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES), non-compliance to provisions prescribed in various stages and inadequacies in tax administration ...

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Direct / Indirect Tax Collections up to July, 2016

Indirect Tax Collections up to July, 2016 indicate net revenue collections of Rs.2,71,719 crore as compared to Rs.209217 crore in the corresponding period last year and thereby registering an increase of 29.9% over the corresponding period; 34.9% of the Budget Estimates of indirect taxes for FY 2016-17 achieved till July 2016. ...

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SC Stays Delhi HC judgment on Service Tax Audit by Department or CAG

Union Of India Vs. Mega Cabs Pvt. Ltd. (Supreme Court) - In the case of Mega Cabs Pvt. Ltd. Vs. Union Of India & Ors. dated 03.06.2016 , Honorable Delhi High Court has Declared Rule 5A(2) of the Service Tax Rules, as amended, to the extent that it authorises the officers of the Service Tax Department, the audit party deputed by a Commissioner or the C...

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Assessee cannot be forced to pay entire disputed amount during pendency of assessment

Prosper Build Home Pvt. Ltd. V/s. Union Of India (Allahabad High Court) - The facts leading to the filing of the writ petition is that the petitioner provides labour in the construction of buildings to various builders under a works contract. It is alleged that under the agreement the petitioner is liable to pay service tax w.e.f. 01.07.2012....

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Service Tax on alcoholic liquor manufacture on job work basis for human consumption valid: HC

Carlsberg India Private Limited Vs. Union Of India & Ors. (Delhi High Court) - Service Tax on manufacture of alcoholic liquor for human consumption on job work basis with effect from 1st June 2015 is Constitutionally Valid: Delhi High Court. Issue Under Consideration These are three petitions filed under Article 226 of the Constitution of India challenging the constitutional v...

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Service Tax on Short Term Hotel Accommodation Unconstitutional: HC

Federation Of Hotels And Restaurants Association Of India And Ors. Vs. Union of India And Ors. (Delhi High Court) - Issue Before Court The challenge in this petition under Article 226 of the Constitution of India is to the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision to any person by a restaurant, by having the facility of air-conditioning in any part of i...

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Service Tax Excess payment can be adjusted in Subsequent months

M/s. Schwing Stetter (India) Pvt Ltd Vs Commissioner of Central Excise, LTU (CESTAT Chennai) - Appellant is the centrally registered taxpayer and the error committed could not be detected immediately and it took almost a month to recognise the excess payment made in the month of May, 2011 and hence it was adjusted against the tax liabilities for the month of July, 2011...

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CBEC excludes online information services from definition of telecommunication services

Notification No. 51/2016-Service Tax - (30/11/2016) - Seeks to amend Place of Provision of Services Rules, 2012 so as to exclude 'online information and database access or retrieval services' from the definition of 'telecommunication services'....

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Jurisdiction for online services from non-taxable territory

Notification No. 50/2016-Service Tax - (22/11/2016) - Exclusive jurisdiction to LTU-Bangalore with respect to online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by a ‘non-assesse online recipient’....

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46 FAQs on service tax on cross border B2C OIDAR online services

Circular No. 202/12/2016-Service Tax - (09/11/2016) - From 1st December 2016 service tax would be chargeable on online information and database access or retrieval [OIDAR] services provided by any person located in non-taxable territory...

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Service Tax Payment & Compliance Liability for online service provided from non-taxable territory

Notification No. 49/2016-Service Tax - (09/11/2016) - Compliance liability of service tax payment and procedure on to the service provider located in the non-taxable territory with respect to online information and database access or retrieval services provided in the taxable territory to ‘non-assesse online recipient’....

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Service Tax on Online Services provided by person located in non-taxable territory

Notification No. 48/2016-Service Tax - (09/11/2016) - Person located in non-taxable territory providing online information and database access or retrieval services to ‘non-assesse online recipient’, as defined therein, is liable to pay service tax and the procedure for payment of service tax....

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Recent Posts in "Service Tax"

Service Tax Registration for B2C OIDAR Services & related Law

Online information and database access or retrieval (OIDAR) services provided online electronically from outside the taxable territory and received in India by Government, local authority, governmental authority or an individual for purposes other than business/profession, is taxable from 1st December 2016. OIDAR-Notifications and Circula...

Read More
Posted Under: Service Tax |

CBEC excludes online information services from definition of telecommunication services

Notification No. 51/2016-Service Tax (30/11/2016)

Seeks to amend Place of Provision of Services Rules, 2012 so as to exclude 'online information and database access or retrieval services' from the definition of 'telecommunication services'....

Read More

Jurisdiction for online services from non-taxable territory

Notification No. 50/2016-Service Tax (22/11/2016)

Exclusive jurisdiction to LTU-Bangalore with respect to online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by a ‘non-assesse online recipient’....

Read More

Online services – Foreign Businesses under Service Tax Net

With effect from December 1, 2016 the taxability of Online Information and Database Access or Retrieval (‘OIDAR’) services shall undergo a complete change. ...

Read More
Posted Under: Service Tax |

Withdrawal of Service tax exemption on cross border online services

Article explains Withdrawal of Service tax exemption on cross border B2C online information & database access or retrieval services w.e.f. December 1 2016...

Read More
Posted Under: Service Tax |

Tax on Online Services provided in India by foreign service provider

To provide a level playing field to Indian service providers, the exemption given to service providers located in foreign territory but providing taxable online information and database access or retrieval [OIDAR] services including electronic services in India, is being withdrawn with effect from 1st December, 2016.  With a view to prov...

Read More
Posted Under: Service Tax |

Updated Point of Taxation Rules, 2011

We have updated the Point of Taxation Rules 2011 as introduced by Notification No. 18/2011-S.T., dated 1-3-2011 with Notification issued from time to time and up to the date of this article. List of Notifications issued Including Principal Notification Title Notification No. & Date Date POT for services provided by Govt or local autho...

Read More
Posted Under: Service Tax |

46 FAQs on service tax on cross border B2C OIDAR online services

Circular No. 202/12/2016-Service Tax (09/11/2016)

From 1st December 2016 service tax would be chargeable on online information and database access or retrieval [OIDAR] services provided by any person located in non-taxable territory...

Read More

Service Tax Payment & Compliance Liability for online service provided from non-taxable territory

Notification No. 49/2016-Service Tax (09/11/2016)

Compliance liability of service tax payment and procedure on to the service provider located in the non-taxable territory with respect to online information and database access or retrieval services provided in the taxable territory to ‘non-assesse online recipient’....

Read More

Service Tax on Online Services provided by person located in non-taxable territory

Notification No. 48/2016-Service Tax (09/11/2016)

Person located in non-taxable territory providing online information and database access or retrieval services to ‘non-assesse online recipient’, as defined therein, is liable to pay service tax and the procedure for payment of service tax....

Read More
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