Service Tax News, Articles, Notifications and Forms

  • Jul
  • 02
  • 2015

Service Tax / Excise Audit- Frequently Asked Question

Added In Service Tax
Question 1: What is Central Excise/Service Tax Audit? Ans: Audit is a verification of financial accounts and other records particularly records relating to production, clearance of goods or provision of service by the assessees to ascertain that duties of Central Excise / Service Tax are correctly paid.

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  • Jul
  • 02
  • 2015

Rejection Order passed by Designated Authority under VCES is appealable

Added In Service Tax
Whether an appeal under Section 85 of the Finance Act, 1994) would lie as against the Rejection Order of declaration passed by the Designated Authority under the Voluntary Compliance Encouragement Scheme, 2013 .

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  • Jul
  • 02
  • 2015

Applicability of Service Tax on Entry to Amusement Facility

Added In Service Tax
Access to amusement facilities was not covered under the scope of service tax till 31st May,2015 was mainly due to the reasons that entertainment duty falls in the State List i.e. only the State Governments can impose any kind of tax on them as per the Entry No. 62 of List II of Schedule VII of Constitution.

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  • Jul
  • 01
  • 2015

Gist Of Cenvat Credit On Construction Service

Added In Service Tax
The Cenvat Credit Rules 2004 provides for availment of credit of excise duty paid on inputs and capital goods and service tax paid on input services. But a real estate developer/builder opts benefit of Notification No. 26/2012-ST dated 20.06.2012 then builder/developer can avail credit of excise duty paid on capital goods and service tax paid on input services i.e. can not avail credit of excise duty paid on inputs.

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  • Jun
  • 29
  • 2015

Service Tax on Construction Service

Added In Service Tax
Services provided by the Builders/ Developers is not taxable prior 01st July 2010. It is taxable from 1st July 2010 onwards as per CBEC circular No. 108/02/2009-ST. Service tax is applicable on under construction property at the time of bookings/agreements made before the construction completes. Is the Flats/Apartments / Villas is given to land owners by a real estate company then service tax is also applicable on such unit.

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  • Jun
  • 27
  • 2015

Service tax SCN, that fails to identify specific taxable service is liable to be Quashed

Added In Service Tax
In the entirety of the show cause notice there is not a single assertion proposing to levy and collect service tax on the basis of any specified taxable services allegedly rendered by the appellant except the several alternative taxable services speculated to have been provided.

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  • Jun
  • 27
  • 2015

Impact of Service Tax on Uber, Ola!!

Added In Service Tax
The dawn of Cab aggregators Uber, Ola, etc.., has been seen in India in recent times, but the laws pertaining to service tax in the aggregators model of service was in gray. The aggregator model of service is new in India and there has been a lack of clarity about service tax rules that must apply toward Uber, Ola, etc…

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  • Jun
  • 23
  • 2015

Service tax on sale of recharge coupons and SIM cards applicable on gross amount received from distributors and not on MRP

Added In Service Tax
It is true that the service rendered by the assessee by way of sale of pre‐paid SIM cards through distributors was ultimately received by the subscribers. However, where the law prescribes the value of taxable service to be the gross amount charged by the service‐provider, Service tax can be levied on that amount only.

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  • Jun
  • 23
  • 2015

Limitation period of Sec 11B does not apply for claiming re-credit of excess service tax paid

Added In Service Tax
The issue of limitation of claim under Sec 11B as raised by Revenue is also not maintainable because the amount paid by the appellant in excess of their service tax liability ceased to be in nature of service tax paid by them and is merely an excess deposit paid by the appellant.

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  • Jun
  • 19
  • 2015

Service tax Cenvat credit on manpower supply services for hiring trained persons to provide first-aid to workers admissible

Added In Service Tax
Providing of first-aid facilities to the workers, whether in the factory or in mines is the requirement of the Factories Act, 1948 and also the Mines Act, 1952 and if a manufacturer wants to carry on manufacturing activities, he has to comply with the provisions of the Factories Act and the Mines Act. In view of this, the availment of service for maintenance of the first-aid facilities for the workers has to be treated as the service used in or in relation to the manufacture of final products.

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