Service Tax News, Articles, Notifications and Forms

  • Apr
  • 17
  • 2014

Rules of Interpretation of Services in Service Tax

Added In Service Tax
Despite doing away with the service-specific descriptions, there will be some descriptions where some differential treatment will be available to a service or a class of services. Section 66F lays down the principles of interpretation of specified descriptions of services and bundled services. But before going on to Section 66F, let us understand what Service […]

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  • Apr
  • 16
  • 2014

Parliament can impose Service Tax on Restaurants & Hotels – Bombay HC

Added In Service Tax
Bombay HC dismisses writ filed by Indian Hotels and Restaurant Association and upholds validity of service tax levy on air-conditioned restaurants serving liquor u/s 65(105)(zzzzv) of Finance Act.

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  • Apr
  • 15
  • 2014

Service Tax on Legal Services under Reverse Charge Mechanism

Added In Service Tax
 CA Tarannum Khatri Definition of legal service As per Notification No.  25/2012-Service Tax, Dated – 20th June, 2012 “Legal service” means any service provided in relation to advice, consultancy or  assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority” (Before 1/7/2012 representative service was exempt)

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  • Apr
  • 11
  • 2014

Service Tax Exemptions to Training / Coaching In Recreational Activities

Added In Service Tax
Dr. Sanjiv Agarwal Services by way of training or coaching in recreational activities relating to arts, culture or sports are exempt from levy of service tax.  These terms can be understood as follows: Art: Art is a very broad expression and may include host of areas. According to American Heritage Dictionary, the conscious use of […]

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  • Apr
  • 03
  • 2014

Recent Exemptions in Service Tax related to Rice & Health Care Service

Added In Service Tax
In Service Tax, exemption has been granted to ‘rice’ treating it as agricultural produce. Thus, storage, warehousing, packing, loading, unloading etc for rice would be exempt from Service Tax. Earlier only paddy was exempt. Similarly, blood banks would also be exempt treating them as part of health care services which were already exempt.

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  • Apr
  • 02
  • 2014

Services performed in India for a service recipient located abroad are export of services

Added In Service Tax
The Hon’ble Delhi CESTAT held that though the services have been performed in India but these services being Business Auxiliary Services covered by Section 65 (105) (zzb) read with Section 65 (19) of the Finance Act, are in respect of the business of the Appellant’s principal located abroad. The services being provided by the Appellant are obviously meant for and are used by GAP International for their business.

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  • Apr
  • 01
  • 2014

Download ST3 Return Utility for Oct to Mar 14 Service Tax Return Filing

Added In Service Tax
Service Tax Return (ST-3) for the period Oct,13 -March,14 is now available for e-filing by the assessees in both offline and online version. The last date of filing the ST-3 return for the said period is 25th April, 2014. However, to avoid congestion and inconvenience in the last minute, all assessees who wish to file […]

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  • Apr
  • 01
  • 2014

ACES Service Desk to work for extended hours on all Saturdays till 25th April 14 and on on last Sunday i.e. 20-04-2014

Added In Service Tax
In case of any difficulty in accessing the ACES Application or in filing the ST-3 returns, the assessees can seek help of the ACES Service Desk by sending e-mail to aces.servicedesk@icegate.gov.in or calling up National Toll-free number 1800 425 4251. In general, the Service Desk functions on any working day from Monday to Friday between […]

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  • Mar
  • 31
  • 2014

MCA notifies dates from which Various new Forms to come into effect

Added In Service Tax
General Circular no 6/2014, Date: – 28/03/2014 Sub: – Roll out plan of various forms under the Companies Act, 2013 and continuance of forms under the provisions of Companies Act, 1956 I am directed to inform that this Ministry has notified 183 additional sections in addition to 99 sections earlier notified under the provisions of […]

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