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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 sign...

September 22, 2015 82439 Views 17 comments Print

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 ...

September 16, 2015 119254 Views 7 comments Print

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...

September 15, 2015 107193 Views 16 comments Print

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 Ren...

December 17, 2009 774 Views 0 comment Print

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

Income Tax : The article specified the criteria to determine whether an intra-group service has been rendered by a related entity. Once it has...

December 8, 2009 6297 Views 0 comment Print


Latest Notifications


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

Service Tax : Notification No. 43/2009-Service Tax Whereas the Central Government is satisfied that a practice was generally prevalent regarding...

December 5, 2009 2217 Views 0 comment Print

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

Service Tax : Notification No. 42/2009-Service Tax Govt. exempts the taxable service specified in sub-clause (zzb) of clause (105) of section 6...

November 14, 2009 1266 Views 0 comment Print

Notification No. S.O.2394-Income Tax, Dated: 14.02.1989

Income Tax : That the said Association will submit to the prescribed authority by 30th June, each year, a copy of their audited annual accounts...

February 14, 1989 918 Views 0 comment Print


Latest Posts in service provider

Provisions related to Issue of Invoice under Service Tax

September 22, 2015 82439 Views 17 comments Print

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. […]

Service tax on Sponsorship Service

September 16, 2015 119254 Views 7 comments Print

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. Sponsorship service was first introduced w.e.f. 01.05.2006. Sponsorship service is defined under Section 65(99a) […]

Service tax on Legal Consultancy Service

September 15, 2015 107193 Views 16 comments Print

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.

Tax on Services but What is Service

December 17, 2009 774 Views 0 comment Print

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 purposes, if there is no Service, then there should be no Tax.

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

December 8, 2009 6297 Views 0 comment Print

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.

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)

December 5, 2009 2703 Views 0 comment Print

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 question before the Authority for Advance Ruling was: “Whether payments made for availing services listed out in the agreement are taxable in India and if taxable whether it is liable to TDS under Section 195 of the Act?”

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

December 5, 2009 2217 Views 0 comment Print

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 services’ 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’) during the course of manufacture or processing of alcoholic beverages by the service provider, for or on behalf of the service receiver, and that such services being a taxable service were liable to service tax under the said sub-clause (zzb) of clause 105 of section 65 of the Finance Act with effect from 1 st day of September 2009, which was not being levied according to the said practice during the period commencing from the 1 st day of September, 2009 and ending with the 22nd day of September, 2009;

Good transactions under Goods and Services Tax

November 18, 2009 1099 Views 0 comment Print

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 imposed on the manufacture of goods and on provision of services.

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

November 14, 2009 1266 Views 0 comment Print

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 during the course of manufacture of parts of cycles or sewing machines, subject to the following conditions, namely :-

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

November 13, 2009 279 Views 0 comment Print

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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