Service Tax articles

Tour Operator service-Amendment in abatement & CENVAT allowed

W.e.f. 22.01.2017, the abatement of 40% of gross amount charged for any tour operator service will be available. Therefore, w.e.f. 22.01.2017, service tax will be charged on 60% of the gross amount charged for any tour operator service. ...

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Service Tax Exemption to United Nations Offices in India

United Nations has six Principal Organs i.e. General Assembly, Security Council, Economic & Social Council, Secretariat, International Court of Justice and Trusteeship Council. Further, these Organs are being represented by the various Funds and Programmes/Departments and Offices/Subsidiaries/Functional and Regional Commissions and Other ...

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Posted Under: Service Tax |

Procedure to pay OIDAR Service Tax via foreign banks by NTT Assessee

Procedure for online payment through foreign banks in respect of OIDAR Service Tax Payments by Non Taxable Territory (NTT) Assessees...

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Supply of foods at Air Conditioned Restaurant is not liable for service tax-Violation of Constitution of India

The activity of supply of food at Air Conditioned Restaurant was made taxable from 01.05.2011. As per Section 66 of the Finance Act, 1994 person rendering services falling under sub clause (zzzzv) of clause (105) of Section 65 of the Finance Act, 1994, taxable service means...

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Service tax chargeable on constructed area provided by developers to land owners in lieu of development rights

Whether transaction where Petitioner and his siblings agreed to exchange certain part of undivided share of land with Developer in lieu of constructed area under an Agreement for development, exigible to Service tax?...

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No service tax on Arrangement b/w parties for sharing common storage facilities

Whether handling portion and maintenance including incineration facilities by one party on behalf of another is in the nature of providing 'Storage and Warehousing Services' falling under Section 65(105)(zza) of Finance Act, 1994...

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Service tax burden can be passed on by contractual agreement but revenue cannot be asked to wait for recovery of tax dues

Whether burden of Service tax can be transferred to other party through contractual agreement? Further, whether Revenue can be asked to recover tax dues from the third party or wait till amount has been recovered from contractors?...

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Recent Judgements on Arrest Under Service Tax

Delhi High Court come down heavily on Revenue against high handedness in arresting tax payers or their employees without proper adjudication ...

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Amendments in provisions related to ‘Online information & database access or retrieval services’

The online information and database access or retrieval services were exempted under Reverse charge as per Place of provision rules i.e the services provided from outside India and received in India were non-taxable (Exempt) under service tax....

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Service Tax Registration for B2C OIDAR Services & related Law

Online information and database access or retrieval (OIDAR) services provided online electronically from outside the taxable territory and received in India by Government, local authority, governmental authority or an individual for purposes other than business/profession, is taxable from 1st December 2016. OIDAR-Notifications and Circula...

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