sc92's Posts - Page 25

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

Jaypee Sidhi Cement Plant Vs Commissioner of Central Excise (CESTAT Delhi)

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....

Read More

Analysis of Service tax applicability on Chit Fund

Amendment made by Finance Bill, 2015 by way of insertion of explanation to Sec 65B(44) , it is clear that the Govt. intends to collect the service tax on foreman commission . However, it is well settled position of the law that the any explanation bringing the new activity into tax net would not be having a retrospective effect unless the...

Read More
Posted Under: Service Tax |

Practical step by step guide to prepare Service tax return

It’s my great pleasure to present this project on ST-3 Return. Gone are the days when Service Tax used to be a 'Chota-Mota' Tax, as of now it has become a full fledged tax with all beauties cum confusions with respect to complexities and interpretations. In fact, after Income Tax and Central Excise, Service tax is major source of Centra...

Read More
Posted Under: Service Tax |