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Legislative history of Service Tax regime & analysis on penalty provision

Service Tax : Explore the legislative history of the Service Tax regime and gain insights into penalty provisions under Chapter V of the Finance...

June 4, 2022 5694 Views 0 comment Print

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

Service Tax : CBEC have issued notification No. 03/2017-ST and 04/2017-ST on 12th January, 2017. We have analysed changes/ amendments made thro...

January 23, 2017 14326 Views 7 comments Print

Tour Operator service-Amendment in abatement & CENVAT allowed

Service Tax : 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....

January 15, 2017 81526 Views 16 comments Print

Analysis of Service tax on Freight Forwarder on Transportation of Goods from India to Overseas

Service Tax : In a welcome move, a much awaited guidance, the CBSE issued Circular No 197/7/2016-Service tax dated August 12, 2016, to clarify ...

August 17, 2016 23642 Views 1 comment Print

Service Tax- Concept of Bundled Service

Service Tax : As the name suggests, ‘bundled services’ are the combination of two or more services. i.e. combination of provision of various...

February 13, 2016 20108 Views 2 comments Print


Latest Posts in service tax articles

Legislative history of Service Tax regime & analysis on penalty provision

June 4, 2022 5694 Views 0 comment Print

Explore the legislative history of the Service Tax regime and gain insights into penalty provisions under Chapter V of the Finance Act, 1994. Delve into a hypothetical scenario, analysis of penalty sections (73, 77, 78), and learn from relevant court observations. Author: Deepanshu Arora.

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

January 23, 2017 14326 Views 7 comments Print

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.

Tour Operator service-Amendment in abatement & CENVAT allowed

January 15, 2017 81526 Views 16 comments Print

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.

Analysis of Service tax on Freight Forwarder on Transportation of Goods from India to Overseas

August 17, 2016 23642 Views 1 comment Print

In a welcome move, a much awaited guidance, the CBSE issued Circular No 197/7/2016-Service tax dated August 12, 2016, to clarify doubts about Service Tax Liability of Freight Forwarders collecting “Freight, for shipments moving from Indian Port to any place outside India

Service Tax- Concept of Bundled Service

February 13, 2016 20108 Views 2 comments Print

As the name suggests, ‘bundled services’ are the combination of two or more services. i.e. combination of provision of various services wherein provision of one service is combined with an element of provision of any other service or services.

Service Tax after Building Certificate: To be – Not to be

October 19, 2015 16033 Views 0 comment Print

Requirement of completion certificate vary from state to state. In case of Mumbai local authority provides for completion certificate after issue of Occupation Certificate. Many times Occupation Certificate and Completion Certificate is used interchangeably.

How to Reset Password if account with aces.gov.in is blocked

April 4, 2015 28165 Views 2 comments Print

Many a time Assessee forgets the Password to login into account with aces.gov.in. In such cases if user enters incorrect user name or password 5 consecutive times, his account gets blocked by the system. To unblock the account with ACES assessee have two options :-

Analysis on Applicability of Service Tax On E-Commerce Platforms

March 17, 2015 50665 Views 12 comments Print

There has been so much euphoria with regard to Indian E-commerce story and is on track to become the world’s fastest growing e-commerce market. This growth story is being driven by robust investment activity by VCs, Angels and the rapid increase in internet users.

CBEC's race with Service tax audits

December 11, 2014 2493 Views 0 comment Print

CA Sumit Grover Less than a week ago, CBEC had empowered CAs & CMAs(nominated u/s 72A) to conduct service tax audits on behalf of service tax department, by setting aside the verdict pronounced by Hon’ble Delhi High Court in case of  Travelite (India) Vs. Union of India & Ors., wherein the court took the view […]

SSI Exemption under Service Tax

December 5, 2014 210460 Views 45 comments Print

Central Government exempts taxable services of aggregate value not exceeding ten lakh rupees in any financial year from the whole of the service tax leviable thereon under section 66B of the said Finance Act except the following services described below;

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