service provider

The Central Government has issued a notification granting a limited exemption from the levy of Service Tax under the category of Business Auxiliary Services to taxable services provided by a service provider during the course of manufacture or processing of alcoholic beverages for or on behalf of the service recipient. The exemption granted is limited to the value of the inputs, excluding capital goods, used for providing the taxable services. Full Article

* Legal Consultancy Services provided in relation to immovable property are classified under the group where export of services is based on the criteria that the immovable property is located outside India. Legal Consultancy Services which is not in relation to immovable property shall be classified under the residual category, where the following specific conditions are required to be fulfilled – Full Article

SUMMARY OF CASE LAW 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 [...] Full Article

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 relation to the authorised operations in a Special Economic Zone – Reg.              Notification No.9/2009-Service Tax, dated 3.3.2009 was issued to provi.. Full Article

Through Notification No. 9/2009 – ST dated March 3, 2009, the Central Government had provided for an exemption from service tax by way of refund in respect of taxable services in relation to authorized operations that are received by a developer of or a unit in a Special Economic Zone (SEZ). The same has now been amended by a Notification1 (‘subject Notification’) to restore the exemption in respect of services consumed within the SEZ, without following the refund .. Full Article

Trade Notice No.  15  /2009          Service Tax No.    7  /2009  Dated:  13.03.2009. Sub: Service Tax – Clarification regarding ‘Commission’ covered under “Business Auxiliary Service” – Reg.       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 [...] Full Article