Service Tax articles

Analysis of Recent Service Tax Notification No. 03/2017-ST and 04/2017-ST

CBEC have issued notification No. 03/2017-ST and 04/2017-ST on 12th January, 2017. We have analysed changes/ amendments made through said notifications in this alert....

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Posted Under: Service Tax |

Service tax liability on liquor license fee paid to state governments

One of recent trends has been enquiries and letters by service tax department to all restaurants/bars/wine shops demanding payment of service tax on liquor license fee paid to state government. ...

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Posted Under: Service Tax |

Analysis of Recent Pre-Budget Amendment in Service Tax

Central Board of Excise and Customs (CBEC) on 12th of January 2017 proposed several amendments in the Service Tax Law, the details of which are as follows:...

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Posted Under: Service Tax |

Service Tax on Online Information & Database access or retrieval service

This article focuses on the recent amendments regarding Service Tax on Online Information and Database access or retrieval service. Any service can come under the net of charging section Sec 66-B only if it satisfies the conditions given in the section....

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Posted Under: Service Tax |

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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Posted Under: Service Tax |

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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Posted Under: Service Tax |

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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