Service Tax News, Articles, Notifications and Forms

The amount charged to the pilgrims in India undertaking Haj and Umrah pilgrimage, is for services provided by the Government of Saudi Arabia and the tour takes place outside India. As perRule 3 (1) (ii) of the Export of Services Rules, 2005, (Circular No. 111/05/2009 - ST dated 24.02.2009), the service in respect of tour operator is export if such service is performed outside India. Full Article

The new centralized web based software application of CBEC under the name Automation of Centralized Excise and Service Tax (ACES) is likely to be introduced shortly. The details of the same can be accessed at http:// www.aces.gov.in. It is designed to provide you an electronic interface with the department and aims at reducing paper work, visit to the departmental offices and improving transparency, accountability and efficiency in indirect tax administration in India. Full Article

Attention of the Trade is invited to Trade Notice No. 2/2005-S.T., dated 31-3-2005, No. 21/2005, dated 4-7-2005, etc., notifying the geographical area of Service Tax Divisions-I & II and the allocation of various taxable services under both the said Divisions presently comprising of the concurrent geographical area while they are bifurcated on the basis of category of service. Divisions other than I & II of the Service Tax Commissionerate, Mumbai, have been created on ge.. Full Article

In continuation of previous article, elaborating the difficulties in getting the refund claim under GTA service, we in this article are unveiling the problems existing in the Service tax refund mechanism under Port Services (Section 65[105][zn]). This complete scenario is being elaborated with the means of humorous poems and conversation between Johnny (an assessee) and his father but the main motive is to bring out the problems faced by exporters. Full Article

With the help of this article an effort has been made to picturise the present situation existing in the refund structure mechanism under Service tax. This state of affair is elaborated with the means of poems and conversation between Johnny (an assessee) and his father. Full Article

exempts the taxable service referred to in sub-clause (zzzza) of clause (105) of section 65 of the said Act, in relation to execution of a works contract in respect of canals, other than those primarily used for the purposes of commerce or industry, from the whole of service tax leviable thereon under section 66 of the said Act. Full Article

Moreover, on going through the records^ we are satisfied that the appellants had fulfilled the five conditions of Notification No. 12/2005 already enumerated in the submission of the appellants these circumstances, the impugned orders do not have any merit. The appellants are entitled for the rebate in respect of all the rebate claims filed by them during the relevant period. In view of the above findings we allow the appeals with consequential relief. Full Article

In this article we are describing all the features of Service Tax section like: filing of ST-1, getting of ST-2 and filing of ST-3. Again, as it is not possible to compile all the things in one article, we will give details for filing ER-1 return other returns in our next articles on the same issues at the earliest. Full Article