service provider

Provisions related to Issue of Invoice under Service Tax

Service Tax - As per Rule 4A(1) of Service Tax Rules, 1994 every person providing a taxable service is required to issue an invoice or bill signed by such person or a person authorized by him in respect of taxable service provided or to be provided by him and such invoice or bill, as the case may be. […]...

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Service tax on Sponsorship Service

Service Tax - As per section 65(105)(zzzn) of Finance Act, 1994, as amended from time to time, ‘Taxable Service’ means any service provided or to be provided to any person, by any other person receiving sponsorship, in relation to such sponsorship, in any manner....

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Service tax on Legal Consultancy Service

Service Tax - As per Service Tax Rules, 1994, ‘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. ...

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Tax on Services but What is Service

Service Tax - What constitutes ‘Service’ is certainly a subject matter of discussion. Its plain meaning is an Act of helpful Activity or Rendering of Assistance or Help. Service is generally a feeling in the form of efforts and excludes sale of goods or property or commodities. It pre-supposes existence of a Service Provider. For Service Tax purpos...

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Transfer pricing Management fees — Are you following the best practices? Part II

Service Tax - The article specified the criteria to determine whether an intra-group service has been rendered by a related entity. Once it has been concluded that a service has been rendered, the second of the two primary issues pertaining to intra-group services needs to be addressed, namely, the amount to be charged for the service rendered. ...

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If certain activities are not really services but more in the nature of stewardship/shareholder activities, the amounts cannot be taxed in India in the absence of a permanent establishment (PE)

Invensys Systems Inc. Re (Authority for Advance Rulings) - The applicant is a US-based manufacturer engaged in manufacturing of engineering goods and is also an R&D-based service provider. It entered a cost al ocation agreement with its India-based group company. The applicant raises invoices on the Indian group company for services rendered based on the ...

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Service tax credit cannot be taken when service tax has not been shown to have been paid by service provider

Ahmednagar Merchants Co-operative Bank Ltd. Vs CCE (CESTAT Mumbai) - Service tax credit cannot be taken when service tax has not been shown to have been paid by service provider; once it is found that Cenvat credit was irregularly availed by the assessee and by implication to that extent the service tax on the output service was short paid, it has to be recovered und...

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Circular Regarding levy of service tax on‘business auxiliary service’

Notification No. 43/2009-Service Tax - (02/12/2009) - Notification No. 43/2009-Service Tax Whereas the Central Government is satisfied that a practice was generally prevalent regarding levy of service tax ( including non-levy thereof ), under section 66 of the Finance Act, 1994 ( 32 of 1994) (hereinafter referred to as the Finance Act), on taxable serv...

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Service tax exemption to manufacturers of parts of cycles or sewing machines

Notification No. 42/2009-Service Tax - (12/11/2009) - Notification No. 42/2009-Service Tax Govt. exempts the taxable service specified in sub-clause (zzb) of clause (105) of section 65 of the Finance Act, provided by a person (hereinafter called the 'service provider'), to any other person (hereinafter called the 'service receiver'), in relation to on...

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Circular No. 16/2009-2014, Dated: 13.11.2009

Circular No. 16/2009-2014 - (13/11/2009) - A representation has been received from Zonal Joint Director General of Foreign Trade, Mumbai Office seeking clarification regarding calculation of Foreign Exchange earned for redemption of EPCG Authorizations issued to Service Providers in terms of provisions ofCircular No. 25 dated 01.01.2008....

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Refund of service tax paid on in relation to the authorised operations in SEZ

Circular No. 114/08/2009-ST - (20/05/2009) - Circular No. 114/08/2009-ST Dated: May 20, 2009. F.No.354/163/2006-TRU Government of India, Ministry of Finance, Department of Revenue, (Tax Research Unit),Room No.153, North Block, New Delhi, Subject:   Refund of service tax paid on taxable services taxable services which are provided in r...

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Business Auxiliary Services – Commission received by Directors not liable to Service tax

Trade Notice No. 15/2009 - (13/03/2009) - The matter regarding levy of service tax under the head ‘Business Auxiliary Service’ on the ‘Commission’ received by the Directors of the company has been examined. The Board is of the view that some companies make payment to their officials, such as Managing Directors / Directors, terming t...

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Recent Posts in "service provider"

Provisions related to Issue of Invoice under Service Tax

As per Rule 4A(1) of Service Tax Rules, 1994 every person providing a taxable service is required to issue an invoice or bill signed by such person or a person authorized by him in respect of taxable service provided or to be provided by him and such invoice or bill, as the case may be. […]...

Read More
Posted Under: Service Tax |

Service tax on Sponsorship Service

As per section 65(105)(zzzn) of Finance Act, 1994, as amended from time to time, ‘Taxable Service’ means any service provided or to be provided to any person, by any other person receiving sponsorship, in relation to such sponsorship, in any manner....

Read More
Posted Under: Service Tax |

Service tax on Legal Consultancy Service

As per Service Tax Rules, 1994, ‘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. ...

Read More
Posted Under: Service Tax |

Tax on Services but What is Service

What constitutes ‘Service’ is certainly a subject matter of discussion. Its plain meaning is an Act of helpful Activity or Rendering of Assistance or Help. Service is generally a feeling in the form of efforts and excludes sale of goods or property or commodities. It pre-supposes existence of a Service Provider. For Service Tax purpos...

Read More
Posted Under: Service Tax |

Transfer pricing Management fees — Are you following the best practices? Part II

The article specified the criteria to determine whether an intra-group service has been rendered by a related entity. Once it has been concluded that a service has been rendered, the second of the two primary issues pertaining to intra-group services needs to be addressed, namely, the amount to be charged for the service rendered. ...

Read More
Posted Under: Service Tax |

If certain activities are not really services but more in the nature of stewardship/shareholder activities, the amounts cannot be taxed in India in the absence of a permanent establishment (PE)

Invensys Systems Inc. Re (Authority for Advance Rulings)

The applicant is a US-based manufacturer engaged in manufacturing of engineering goods and is also an R&D-based service provider. It entered a cost al ocation agreement with its India-based group company. The applicant raises invoices on the Indian group company for services rendered based on the formula given in the agreement. The ques...

Read More

Circular Regarding levy of service tax on‘business auxiliary service’

Notification No. 43/2009-Service Tax (02/12/2009)

Notification No. 43/2009-Service Tax Whereas the Central Government is satisfied that a practice was generally prevalent regarding levy of service tax ( including non-levy thereof ), under section 66 of the Finance Act, 1994 ( 32 of 1994) (hereinafter referred to as the Finance Act), on taxable service namely ‘business auxiliary service...

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Good transactions under Goods and Services Tax

The indirect tax regime in India is evolving into GST in the year 2010. The steps towards introduction of GST have commenced. The Empowered Committee of State Finance Ministers has introduced the First Discussion Paper on GST in India on November 10, 2009. A dual structure of Central GST (CGST) and State GST (SGST) is proposed to be impos...

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Posted Under: Service Tax |

Service tax exemption to manufacturers of parts of cycles or sewing machines

Notification No. 42/2009-Service Tax (12/11/2009)

Notification No. 42/2009-Service Tax Govt. exempts the taxable service specified in sub-clause (zzb) of clause (105) of section 65 of the Finance Act, provided by a person (hereinafter called the 'service provider'), to any other person (hereinafter called the 'service receiver'), in relation to one or more of the specified process durin...

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Circular No. 16/2009-2014, Dated: 13.11.2009

Circular No. 16/2009-2014 (13/11/2009)

A representation has been received from Zonal Joint Director General of Foreign Trade, Mumbai Office seeking clarification regarding calculation of Foreign Exchange earned for redemption of EPCG Authorizations issued to Service Providers in terms of provisions ofCircular No. 25 dated 01.01.2008....

Read More
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