service tax articles

Legislative history of Service Tax regime & analysis on penalty provision

Service Tax - Legislative history of Service Tax regime & analysis on penalty provision mentioned under Chapter V of the Finance Act, 1994 by way of a hypothetical question?[1] Introduction As enterprisers find different creative models to do business. The government(s) of different countries find ways how to levy tax on the different models which ...

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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 through said notifications in this alert....

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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. 22.01.2017, service tax will be charged on 60% of the gross amount charged for any tour operator service. ...

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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 doubts about Service Tax Liability of Freight Forwarders collecting "Freight, for shipments moving from Indian Port to any place outside India...

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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 services wherein provision of one service is combined with an element of provision of any other service or services....

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Recent Posts in "service tax articles"

Legislative history of Service Tax regime & analysis on penalty provision

Legislative history of Service Tax regime & analysis on penalty provision mentioned under Chapter V of the Finance Act, 1994 by way of a hypothetical question?[1] Introduction As enterprisers find different creative models to do business. The government(s) of different countries find ways how to levy tax on the different models which ...

Read More
Posted Under: Service Tax |

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....

Read More
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. ...

Read More
Posted Under: Service Tax |

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

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...

Read More
Posted Under: Service Tax |

Service Tax- Concept of Bundled Service

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....

Read More

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

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. ...

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Posted Under: Service Tax |

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

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 :- ...

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Analysis on Applicability of Service Tax On E-Commerce Platforms

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. ...

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Posted Under: Service Tax |

CBEC's race with Service tax audits

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 […]...

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Posted Under: Service Tax |

SSI Exemption under Service Tax

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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