service tax articles

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

Service Tax - 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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Recent Posts in "service tax articles"

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. ...

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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...

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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....

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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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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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Brief on Service Tax on Educational Institutes

Education sector has seen revolutionary changes in the past decade and so has the much debated service tax. The much thoughtful leaders of India have spared the education sector all alone from levy of taxes considering the importance of the same for the country. If a country wants to grow manifold than building infrastructure for educatio...

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Rule 5A(2) of Service Tax Rules, 1994 – Ultra vires the Statute

Rule 5A(2) of the ST Rules, 1994 provides that every assessee has to provide to the officer authorized by the commissioner or CAG to produce records maintained by the assessee. Brief Facts: Theappellant ‘Travelite (India)’ is a registered assessee under the Service Tax. It received a notice from the Commissioner of Service Tax seeking...

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Service Tax – How free is the free issue?

Taxability of free Issue Material has been a very controversial issue especially in the service tax regime. Earlier under the erstwhile positive list era of service tax, where the construction sector enjoyed the benefit of 67:33 rule (Notification No. 15/2004), the service providers started planning the transactions in a way that the majo...

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Food Industry and Indirect taxes

Once the products are produced by a farmer or dairy produce is made by a person, then many processes are being done on the same before the same is put to use for any other purpose. If because of such process on the products made results in a new, distinct product,...

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Posted Under: Service Tax |

Service Tax V/S Bollywood: An Insight into Advent of Taxability on Bollywood

Adv. Neerav Mainkar Bollywood celebrities today are always in the fear of tax raids!. Ninety per cent of celebrities do not pay Service Tax because they don't know they are liable to pay. There is a lack in educating Bollywood.They are in need of guidance, especially now, when they are the target of frequent raids. ...

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Posted Under: Service Tax |

Service Tax Applicability on Tour Operators

To understand the concept of Tour Operator first of all we have to clear that there is major difference between tour operator and Travel Agent Service. Tour Operator is wide term than Travel Agent....

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Clarifications on Services Provided by Restaurants

Issue No 1 : Is the VAT imposed by States required to be included for the Purpose of Service Tax? Answer: For the Purpose of Service Tax State VAT has to be excluded from the Taxable Value. issue No 2: Is the Serving of Food And/or Beverages by way of Room Service liable for Service Tax?...

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Implications of Service Tax on the Printing Industry

CA Anuj Mehta WHETHER SERVICE TAX IS APPLICABLE ON PRINTED BOOKS BY PRINTING PRESS?    First we need to understand what is service? In the new regime, all services, other than services specified in the Negative List, provided or agreed to be provided in the ‘taxable territory’ by a person to another would be taxed. […...

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Service tax on Construction of dams & Canals for Sardar sarovar Narmada Nigam Limited

Whether Construction of dams & Canals on tender and contracts issued by Sardar sarovar Narmada Nigam Limited (SSNNL) is liable to service tax? First of all we have to look at the extract of 12th entry of Notification No. 25/2012(MEGA EXEMPTION) ST dated 20.06.2012, which states that benefit of mega exemption is available only  if [&h...

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Posted Under: Service Tax |

Selling of Space to an Advertising Agency- Whether it will be covered in Negative List?

Leviability of service tax has undergone a drastic change. From the list of 119 taxable services to a negative list and mega exemption has been introduced. With such a change from positive to negative list there are lots of issue which needs clarification. If no clarification is issued by CBEC it will lead to litigation. ...

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Posted Under: Service Tax |

Call Centre’s/BPO’s viz-a-viz Rule 6A of STR, 1994

Every service w.e.f from 01.07.2012 can be considered as Export only if, it fulfills all conditions of Rule 6A(1) of the STR, 1994 which stipulates in relation to call centre’s/ BPO’s as under:...

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Posted Under: Service Tax |

How to adjust excess service tax payment

Where an assessee has paid to the credit of Central Government service tax in respect of a taxable service, which is not so provided by him either wholly or partially for any reason, the assessee may adjust the excess service tax so paid by him (calculated on a pro rata basis) against his service tax liability for the subsequent period, i...

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Imposed Service tax on AC-restaurants creates confusion

Indian Budget is one of the most imperative parts of the country’s administration because it ensures the systematic revenue for government which is used in economic growth by carrying out several activities, transactions and projects. As usual, new budget is prepared every year in order to suit the present condition of the country. Tax ...

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Posted Under: Service Tax |

Taxable Service Category to be changed from CICS/CCS to WCS by contractors or builders

CA Ashish Gupta With the introduction of Negative List Approach under Service Tax Regime, the significance of categorization of taxable services was done away and all the services were grouped under two heads i.e. Taxable & Non-Taxable. Consequently, the payment of service tax was to be made under the Head – All Taxable Services. Ho...

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Posted Under: Service Tax |

FAQ on Service Tax & Excise Payment Challans Paid Manually

Which challans are to be used for payment of Excise and Service Tax? Ans. Two new challan forms GAR-7 have been introduced by PR. CCA's office. From April 7, 2007, GAR-7 - Proforma for Central Excise Tax Payments is to be used for payment of Excise and GAR-7 - Proforma for Service Tax Payments is to be used for payment of Service Tax. Th...

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How to Know Status of Service Tax & Excise payment Challan

Challan Status Enquiry for Assessee- Using this feature, assessee can track online the status of their challans deposited in banks. a) CIN based view : On entering Challan Identification Number (CIN i.e. details such as BSR Code of Collecting Branch, Challan Tender Date & Challan Serial No.) and amount (optional),the assessee can view...

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Union Budget 2013-14 – Income Tax & Service tax Highlights

We have hereby attempted to elucidate and analyze the major and important amendments proposed in the Direct Tax and Service Tax Laws, with their implications; and are sure that the same would be handy to you....

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Payment of Service Tax under Reverse Charge mechanism

As you would be aware that normally the service provider is the person liable to pay Service tax, except in certain notified cases where the service receiver is made liable to pay Service tax. This was popularly termed as Reverse Charge....

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Service tax on payment received through PayPal by Software Freelancer

In my earlier write up Applicability of Service Tax for Software Freelancer, I had mentioned that if the service is provided to non-taxable territory, Service Tax is not leviable. Receipt of payment in convertible foreign exchange is no more a pre-condition on and after 01.07.2012. ...

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Cut Down The Meals To Save Taxes?? Cascading Effect Really Out Of the Picture??

The posh restaurants these days have a highly priced menu for the varieties of cuisines offered by them. These high prices are a symbol of their quality and taste standards, and this is what they try to project. But how far is that true??? Let’s assess it. ...

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Posted Under: Service Tax |

All about Place of Provision of Service Rules 2012

The new charging section, section 66B, enables taxation of only such services as are provided in taxable territory. Thus services that are provided in a non-taxable territory are not chargeable to service tax. ...

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‘Service’ – What it Means under the service Tax Provisions

SERVICE ? ‘Service’ has been defined in clause (44) of the new section 65B and means – any activity for consideration carried out by a person for another and includes a declared service does not include – any activity that constitutes only a transfer in title of (i) goods or (ii) immovable property by way […]...

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Write up on definition of service

Basically what the provisions of service tax contained in finance act 1994 lack was the definition of service. What the service actually is? Answer to this question has also became important because now all the services are being taxable except those which has been provided in negative list or are being specifically exempted by way [&hell...

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Applicability of Service Tax for Software Freelancer

Software is not exempted from Service Tax because it does not appear in the List of Negative Services. Service Tax shall be levied or not is decided on case to case basis depending upon the location of service recipients. If the service recipient is located outside India, Service Tax is not leviable. ...

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Reverse Charge – Mechanism- Ready Reckoner

The scheme of partial reverse charge has been introduced for three services where the service provider is either an individual or HUF or partnership Firm or LLP or association of person and a recipient is corporate....

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Cenvat Credit on Advances towards provision of taxable service

Input service is defined in Rule 2(l) of Cenvat Credit Rules, 2004 as service used by the manufacturer or service provider. Wherever the word “input service’ appears in Cenvat Credit Rules, it would connote the meaning as input service used. Being so, Service Tax on advances, inasmuch as it relates to a service provided and not used b...

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Allowability of CENVAT Credit on Purchase of Motor Vehicles

It has always been a matter of discussion regarding Cenvat Credit availability on purchase/hiring of Motor Vehicles. It was provided that Cenvat Credit w.r.t. certain specified motor vehicles shall be made available to only certain specified service providers. ...

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Posted Under: Service Tax |

Retreading of tyre- Service tax Applicability, before & w.e.f 1st July 2012

Tyre retreading is a process where the TREAD (the portion of the tyre which meets the surface of road) of an old tyre is replaced/ repaired using a vulcanizing solution to give fresh lease of life to the tyre. When a tyre is manufactured it is estimated that approximately 75%-80% of the manufacturing cost is incurred in tyre body and rema...

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Posted Under: Service Tax |

Taxability of ‘Ready Mix Concrete’ & ‘Concrete Mix’ under Excise & Service Tax

Now a days, real estate industry is in boom phase and flat/apartment culture is picking pace due to economy, comfort, security and liquidity. Therefore, construction of apartment/flats is hot most segment and construction industry is adopting every new relevant and viable technology....

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Reverse Charge of Service Tax (Accounting Treatment)

As we are witnessing the major changes in the Service Tax Rules/Acts recently. Under Reverse Charge Mechanism the service recipient is liable to pay the service tax instead of service provider. However in certain cases both service provider and service recipient has been made liable to pay service tax. The service receiver has to register...

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Right To Use –Tax Applicability & Tax Planning

Transfer of Right to use is a taxable event in the eye of law. A thin line of demarcation has been made as to when the activity will be covered under the provisions of Sales Tax law and when the same will be qualified as a service. To getting a clear understanding of the same, the provisions laid down are discussed here forth....

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Procedure & Documents Required for Service Tax Registration

The assessee shall make an application in form ST 1 to the Superintendent of Central Excise in duplicate. Such application can be filed online www.aces.gov.in. For this the following procedure shall be adhered to : ...

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Service Tax – Place of Provision of Service Rules – Analysis

The negative list of taxing services has hailed complexities in determination of the jurisdiction of the statute for taxation of services. The emphasis for taxing services is on the provision of services in the taxable territory. However, due to the inherent nature of service arrangements, it is not easy to determine the place where ser...

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Service Tax – Recent Changes

Reverse charge mechanism- Usually service provider is liable to pay service tax for the services provided except for the few services covered under reverse charge, under which service receiver is liable to pay service tax. This mechanism has not been altogether a new mechanism. This mechanism was prevalent in the earlier service tax law a...

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Download -Taxation of Services – An Education Guide

Download Free E-Book on Service tax WEF 01.07.2012 - Budget 2012 has ushered a new system of taxation of services; popularly known as Negative List. The new changes are a paradigm shift from the existing system where only services of specified descriptions are subjected to tax. In the new system all services, except those specified in the...

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Service portion in execution of a works contract – Revised Rules wef 01.07.2012

Would labour contracts in relation to a building or structure treated as a works contract? No. Labour Contracts do not fall in the definition of works contract. It is necessary that there should be transfer of property in goods involved in the execution of such contract which is leviable to tax as sale of goods. Pure labour contracts are...

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Service Tax Abatement & Conditions w.e.f. 01.07.2012

Service Tax Notifications No. 13/2012-ST, DATED 17-3-2012 related to 'Abatement from Service tax and Conditions for same on specified services' which is to come into force from the date on which Section 66B comes into effect. Government has vide notification No. 19/2012 specified that Section 66B will come into effect from 01.07.2012. ...

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All services except in negative list & Exempt will be taxed from July 1

All services except 17 in the negative list, and those which are exempted vide mega Notification No. 12/2012-ST dated 17.03.2012 will be taxed from July 1, the Finance Ministry has said. Under the 'negative list' approach, services specified in the list will remain outside the tax net. The government has widened the definition of 'Se...

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Service tax – Exempt Services w.e.f. 01.07.2012 & Exemption

EXEMPTIONS UNDER MEGA NOTIFICATION N. 12/2012 dated 17.03.2012 w.e.f. 01.07.2012 1. Services provided to the United Nations or a specified international organization; 2. Health care services by a clinical establishment, an authorised medical practitioner or para-medics; 3. Services by a veterinary clinic in relation to health care of...

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New Service Tax Regime on Negative List WEF 1st July 2012

The Central Government vide Notification No. 19/2012-ST dated 05.06.2012 has announced Date of Introduction of new regime of most awaited Negative List approach in Service Tax, which will apply w.e.f. 01.07.2012 i.e. service tax would be applicable on all services except those mentioned either in the Negative List or in the Mega Exemption...

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Service Tax – Negative list of services w.e.f. 01.07.2012

NEGATIVE LIST OF SERVICES (a) Services by Government or a local authority excluding the following services to the extent they are not covered elsewhere: (i) services by the Department of Posts by way of speed post, express parcel post, life insurance and agency services provided to a person other than Government; (ii) services in rela...

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Declared Services under Service Tax & Provisions w.e.f. 01.07.2012

In the definition of ‘service’ contained in clause (44) of section 65B of the Act it has been stated that service includes a declared service. The phrase ‘declared service’ is also defined in the said section as an activity carried out by a person for another for consideration and specified in section 66E of the Act. The following...

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Payment of Service Tax under reverse charge mechanism from 01.07.2012

Normally, service tax is payable by the person who is providing the taxable service. However, the Central Government is empowered under Section 68(2) to notify the specified persons who are liable to pay service tax in respect of notified taxable services. In this budget a proviso has been inserted wherein the Central Government can notif...

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Posted Under: Service Tax |

Principles for interpretation of specified descriptions of services

Although the negative list approach largely obviates the need for descriptions of services, such descriptions continue to exist in the following areas - • In the negative list of services. • In the declared list of services. • In exemption notifications....

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Posted Under: Service Tax |

Conditions for Taxability of Services under Service Tax w.e.f. 01.07.2012

The taxability of services or the charge of service tax has been specified in section 66B of the Act. To be a taxable a service should be - provided or agreed to be provided by a person to another in the taxable territory ♦ and should not be specified in the negative list....

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Draft Place of Provision of Services Rules, 2012

The Finance Minister has introduced the Finance Bill, 2012 proposing, inter alia, taxation of services based on a negative list. This announcement involves a paradigm shift by moving away from taxation of specified description of services to a new system of taxation of all services except those specified in the negative list or otherwise ...

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Posted Under: Service Tax |

Service Tax Exemptions Under New Negative List Regime

Under the present system there are 88 exemption notifications. The need for exemptions is not obliterated with the introduction of negative list. While some existing exemptions have been built into the negative list, others, wherever necessary, have been retained as exemptions. In addition new exemptions are proposed to be introduced in t...

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Tax on Service relating to transportation of goods

The following services provided in relation to transportation of goods are specified in the negative list. Services:- • by road except the services of (i) a goods transportation agency; or (ii) a courier agency • by aircraft or vessel from a place outside India to the first customs station of landing in India; or • by inland...

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Posted Under: Service Tax |

Tax on Service relating to transportation of passengers

The following services relating to transportation of passengers, with or without accompanied belongings, have been specified in the Negative List. Services by: • a stage carriage; • railways in a class other than (i) first class; or (ii) an AC coach; • metro, monorail or tramway; • inland waterways;...

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Posted Under: Service Tax |

Service Tax on Financial sector

Financial sector Services Covered in Negative List –Services by way of – (i) extending deposits, loans or advances insofar as the consideration is represented by way of interest or discount; (ii) inter se sale or purchase of foreign currency amongst banks or authorized dealers of foreign exchange or amongst banks and such dealers;...

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Posted Under: Service Tax |

Service Tax on renting of residential dwelling used as residence

The phrase ‘residential dwelling’ has not been defined in the Act. It has therefore to be interpreted in terms of the normal trade parlance as per which it is any residential accommodation, but does not include hotel, motel, inn, guest house, camp-site, lodge, house boat, or like places meant for temporary stay....

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Posted Under: Service Tax |

Service Tax on Specified services relating to education

Specified services relating to education - The following services relating to education are specified in the negative list - • pre-school education and education up to higher secondary school or equivalent • education as a part of a prescribed curriculum for obtaining a qualification recognized by law for the time being in force;...

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Service Tax liability of registered charity on their activities & covered activities

Charity Services -Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities; You are doing charitable activities if you are registered with income tax authorities for this purpose under section 12AA the Income-tax Act, 1961 and carry out one or more of the specified chari...

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Service Tax on Transmission or distribution of Electricity Service

If charges are collected by a developer or a housing society for distribution of electricity within a residential complex then are such services covered under Negative List?...

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Posted Under: Service Tax |

Service Tax on Entry to Entertainment Events and Access to Amusement Facilities

‘Entertainment events’ has been defined in section 65B of the Act ‘as an event or a performance which is intended to provide recreation, pastime, fun or enjoyment, such as exhibition of cinematographic films, circus, concerts, sporting events, fairs, pageants, award functions, dance performances, musical performances, theatrical per...

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Posted Under: Service Tax |

No Service Tax on Access to a road or a bridge on payment of toll charges

Is access to national highways or state highways also covered in Negative list? Yes. National highways or state highways are also roads and hence covered in this entry....

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Posted Under: Service Tax |

No Service tax on Selling of space or time slots for advertisements other than advertisements broadcast by radio or television

‘Advertisement’ has been defined in section 65B of the Act as form of presentation for promotion of, or bringing awareness about, any event, idea, immovable property, person, service, goods or actionable claim through newspaper, television, radio or any other means but does not include any presentation made in person....

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Posted Under: Service Tax |

Taxability of bundled services under Service Tax

‘Bundled service’ means a bundle of provision of various services wherein an element of provision of one service is combined with an element or elements of provision of any other service or services. An example of ‘bundled service’ would be air transport services provided by airlines wherein an element of transportation of passeng...

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Service Tax on Any process amounting to manufacture or production of goods

The phrase ‘processes amounting to manufacture or production of goods’ has been defined in section 65B of the Act as a process on which duties of excise are leviable under section 3 of the Central Excise Act, 1944 (1 of 1944) or any process amounting to manufacture of alcoholic liquors for human consumption, opium, Indian hemp and oth...

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Posted Under: Service Tax |

Service Tax on Trading of goods & Related services

The services provided by commission agent or a clearing and forwarding agent are not in the nature of trading of goods. These are auxiliary for trading of goods. In terms of the provision of clause (1) of section 66F reference to service does not include reference to a service used for providing such service. Moreover the title in the go...

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Service Tax on Services relating to agriculture

The services relating to agriculture that are specified in the negative list are services relating to - agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or seed testing;...

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Posted Under: Service Tax |

Service Provided by RBI is Exempt from Tax

1 Are all services provided by the Reserve Bank of India in the negative list? Yes. All services provided by the Reserve Bank of India are in the negative list....

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Posted Under: Service Tax |

Transactions only in money or actionable claims do not constitute taxable service

1. What kind of activities would come under ‘transaction only in money’? ♦ Deposits in or withdrawals from a bank account. ♦ Advancement or repayment of principal sum on loan to someone. ♦ Conversion of Rs. 1,000 currency note into one rupee coins to the extent amount is received in money form....

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Posted Under: Service Tax |

Service Tax on services by an employee to the employer

1. Are all services provided by an employer to the employee outside the ambit of services?No. Only services that are provided by the employee to the employer in the course of employment are outside the ambit of services. Services provided outside ambit of employment for a consideration would be a service. For example, if an employee provi...

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Posted Under: Service Tax |

Service Tax – Meaning of the term consideration

‘Consideration’ has not been defined in the Act. The definition of ‘consideration’ as given in the Indian Contract Act, 1872 can safely be adopted to understand the concept of consideration. When so applied to the Act, ‘consideration’ for a service provided or agreed to be provided by service provider would mean anything which...

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Service tax – Significance of the phrase carried out by a person for another

The phrase ‘provided by one person to another’ signifies that services provided by a person to self are outside the ambit of taxable service. Example of such service would include a service provided by one branch of a company to another or to its head office or vice-versa....

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Advertising Agency Service- Brief, Tax Rate, Accounting code, Classification, Valuation

“Advertising agency” means any person engaged in providing any service connected with the making, preparation, display or exhibition of advertisement and includes an advertising consultant. "advertisement" includes any notice, circular, label, wrapper, document, hoarding or any other audio or visual representation made by means of lig...

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Service Tax on Works contract Services

Works contract Services eans any service provided or to be provided to any person, by any other person in relation to the execution of a works contract, excluding works contract in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams....

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Service Tax on Foreign Exchange broking services

Foreign Exchange broking services means any service provided or to be provided to any person, by a foreign exchange broker, including an authorised dealer in foreign exchange or an authorised money changer, other than a banking company or a financial institution including a non-banking financial company or any other body corporate or comm...

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Service Tax on Banking and other financial services

Article explains Service Tax Provisions on Banking and other financial services. - Taxable Service means any service provided or to be provided to any person, by a banking company or a financial institution including a non-banking financial company or any other body corporate or commercial concern, in relation to banking and other financi...

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Service tax on Games of chance service

It is proposed to insert clause (zzzzn)in Section 65(105) of the Finance Act,1994(as amended from time to time)[hereinafter referred to as “the Act”] so as to define taxable service as “any service provided or to be provided to any person, by any other person, for promotion, marketing, organizing or in any other manner assisting in ...

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Posted Under: Service Tax |

Looking Beyond Things: Mandap Keeper

The Mandap Keeper Service was brought into the service tax scope from 1-7-1997.The service of Mandap keeper has also raised many issues. The main issue arises when the food is also provided along with the services of Mandap Keeper. One of the options is to take abatement and pay the service tax....

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Applicability of Service Tax on sale of computer software?

The Finance Act, 2008 brought some new services under the Service Tax net. One of them is Information Technology Software Service. Inclusion of a new services category — Information Technology Software Services — within the ambit of Service Tax legislation has created confusion among software firms. The levy of this new service along ...

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