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This article discusses in detail about a query relating to the applicability of Service Tax payment on Reverse charge mechanism ( RCM) basis on services provided by Advocates and by an arbitral tribunal....

As per the newly inserted section 94B through Finance Act 2017, there shall be a limit on the amount of interest deduction in certain specified cases. Provisions have been explained in this tax alert....

From July 2012, Service Tax shall be levied on all services other than those enumerated in the negative list U/s. 66D of Finance Act 1994 or those provided in the Mega Exemption Notification No. 25/2012. Thus after an act fulfills the conditions of the definition of the term service, it shall be verified if the service falls under the Neg...

Its very often that exempted service are considered as any service on which service tax not payable by the assessee. But the term exempted service is explained in each rule itself. Export Services are not exempted service if those are provided and all the conditions laid down under Rule 6A of the Service Tax Rules, 1994....

We found two Notification on CBEC website of Same Number i.e. Notification No. Notification No. 13/2017-Service Tax. Both are dated differently and are related to different subject. While one is dated as 12th April, 2017 and other one is dated 13th April, 2017. ...

Services provided by an educational institution (as defined) to its students, faculty and staff are exempt under clause (a) of Notification Number ST-25/2012 dated 20/06/2012....

According to present clause 9(b) of exemption Notification No. 25/2012-ST dated 20-06-2012, exemption is provided from the levy of Service Tax in relation to services provided to an educational institution, by way of:...

Notification No. 10/2017-Service Tax has been issued by Government so as to withdraw exemptions granted earlier to few specific Services provided to an Education Institutions....

Now the education institution other than institution providing pre-school education and education up to higher secondary school or equivalent will have to pay service tax on all the services received. ...

Recently Government of India has withdrawn the exemption granted to transportation of goods through vessel upto custom station of clearance in India (Inbound Cargo transportation or Import Cargo services)...