Filter Posts

Reset
Found 1318 Results

Non-Submission of One Particular Return ST-3 for One Quarter Can Not Be Said Intentional

CCE v. Maha Laxmi Sugar Mills Co. Ltd - non-submission of one particular return ST-3 for only quarter ending December 1997, on the part of the assessee cannot be said to be intentional withholding of the same for the purposes of avoiding the payment of tax, which has been paid by the assessee. It is pertinent to mention here that amount o...

Read More
Posted Under: Service Tax |

Service tax forms in excel word format

Please find attached herewith Service Tax Forms in Excel, Word and PDF format. We have uploaded all the forms related to service tax i.e. related to Service Tax Registration, Service tax Return Filing, Service Tax Payment Challan as well as form for Appeal to Appellate Tribunal. Just click on the link of the form you want to download. ...

Read More

Service Tax – Sale of flats is no service and so no Service Tax is payable

The petitioners, is a private limited company, engaged in the business of development and sale of immovable property, i.e., real estate, have impugned a notice, dated March 6, 2006 issued by respondent Superintendent of Central Excise, whereby the petitioner-company has been asked to get itself registered under section 69 of the Finance A...

Read More
Posted Under: Service Tax |

Service Tax Provisions After Enacement of Finance Act, 2008

Finance Bill 2008 stands enacted with effect May 10, 2008. In case of transactions between Associated Enterprises, service tax is required to be paid on actual receipt of money for taxable service or on crediting / debiting the account whichever is earlier effective from May 10, 2008. Seven new services came into effect from May 16, 200...

Read More
Posted Under: Service Tax |

Taxability of Software Payments

The tax treatment of cross border software transactions has always been a matter of controversy. One of the major issues has been whether payments for software, where the seller retains all copyright, trademark and other proprietary rights in the software, should be characterized as royalty or as business income. This article addresses th...

Read More
Posted Under: Service Tax |

Service Tax – sale of constructed houses – liable to pay Service Tax under ‘construction service’ and not under ‘works contract’ : Advance Ruling

Whether the activity of booking the residential units to be undertaken by the applicant is a taxable service liable to Service Tax under the provisions of section 65 (105) of the Finance Act, 1994? Whether the applicant is liable to service tax under section 65 (105) (zzzh) of the Finance Act, 1994 under the notified taxable service of co...

Read More
Posted Under: Service Tax |

Real Estate Developer liable to Service Tax on Residential Construction

Though the rulings of the Authority are binding only on the applicant and the service tax department; but since the issue has been settled in favour of service tax department; all the Builders and Real Estate Developers who are not paying service tax on construction of residential flats and units are going to be slapped the demands of ser...

Read More
Posted Under: Service Tax |

Payments of service tax as also VAT are mutually exclusive

Imagic Creative (P.) Ltd. v. Commissioner of Commercial Taxes Payments of service tax as also the VAT are mutually exclusive. Therefore, they should be held to be applicable having regard to the respective parameters of service tax and the sales tax as envisaged in a composite contract as contradistinguished from an indivisible contract. ...

Read More
Posted Under: Service Tax |