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Industrial Canteen Contractors -Service Tax Ruling & its Applicability

1. Whether the industrial canteen contractors were entitled to claim the exemption from service tax under the earlier regime has been a vexed issue. 2. Entry No.19A of the mega exemption Notification No. 25/2012-ST as inserted by Notification No. 14/2013-ST, dated 22-10-2013reads as under:...

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Intellectual Property Rights and Service Tax

The ingredients to levy service tax on an Intellectual Property Service are two fold. Firstly, there must be a service provided to any person, by any other person. Secondly, the service should be provided to the recipient by granting him the right to use or exploit any Intellectual Property service....

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Logic of Illegality- Case Analysis: Commissioner of Service Tax v. Bhayana Builders

The question before the Court was whether the value of goods and materials supplied free of cost by the service recipient was to be included in the computation of gross amount charged for the valuation of taxable service?...

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Service Tax Interest Calculator with examples

Interest calculator for delay in payment of service tax is attached which can calculate interest in one shot for different period. Interest is levied on the assessee when he delays the payment of service tax which is due and payable. The rate of interest u/s 75 of Finance Act 1994 has undergone a lot of changes since 01.07.1994.The summar...

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“Deeming”– ‘A Legal Fiction’- Service Tax – A Case Study- Part II

V Swaminathan B.Sc., B.L., FCA PROLOGUE This is intended to serve the purpose of a Supplement to the earlier write-up displayed @ https://taxguru.in/service-tax/deeming-a-legal-fiction-service-tax-a-case-study.html And, therefore, needs to be read and understood accordingly, for an appreciation of the thoughts and viewpoints shared, in pr...

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“Deeming” – ‘A Legal Fiction’ !- Service Tax – A Case Study

The point (s) of dispute pertains to levy of ‘service tax’ in respect of a transaction of sale and purchase of Flat in a building complex (in brief, ST). That is a special kind of property, being unit of a building, having peculiar and distinct characteristics; ...

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Posted Under: Service Tax |