Service Tax : Can Higher Education Courses be equated to ‘training and coaching’ in tax parlance? Taxing education sector has always...
Service Tax : From July 2012, Service Tax shall be levied on all services other than those enumerated in the negative list U/s. 66D of Finance A...
Service Tax : Services provided by an educational institution (as defined) to its students, faculty and staff are exempt under clause (a) of Not...
Service Tax : 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 : Notification No. 10/2017-Service Tax has been issued by Government so as to withdraw exemptions granted earlier to few specific Se...
Service Tax : Central Government has clarified that there is NO proposal in the Union Budget 2017-18 to levy 5% Service Tax on Healthcare Servic...
Service Tax : Availment of Exemptions Under section 93 of Finance Act, 1994, the Government is empowered to exempt generally or subject to such ...
Service Tax : Railway Minister Mamata Banerjee has sought an extension for the waiver on service tax on railway freight. Finance Minister Pranab...
Service Tax : The Labour and Employment Ministry has requested the Finance Ministry to keep Employees’ State Insurance (ESI) and Employees’ ...
Service Tax : Post the finance ministry's move to include eight new services such as domestic air travel and health under the ambit of service t...
Service Tax : whether the commissioner is correct in denying the benefit of SEZ unit on the basis that the registered office is situated in DTA ...
Service Tax : There is a considerable gap between the turnover on account of services as per the ITR/TDS data and the value of services declared...
Service Tax : Service Tax on Services provided by the specified organisations in respect of a religious pilgrimage facilitated by the Ministry o...
Service Tax : Circular No. 133 /2/2011 – ST A clarification has been sought as to the scope and meaning of the description namely ‘Janata Pe...
Service Tax : Notification No. 42/2009-Service Tax Govt. exempts the taxable service specified in sub-clause (zzb) of clause (105) of section 6...
Service Tax : Notification No.1/2009 – Service Tax Central Government, on being satisfied that it is necessary in the public interest so to d...
The Hotel aggregators such as OYO Rooms, Make my trip etc. who arranges stay for us are cruelty come under the ambit of service tax. These aggregators are liable to pay service tax on the entire accommodation. The service tax law defines the aggregator as a person who owns and manages an application
This article focuses on the recent amendments regarding Service Tax on Online Information and Database access or retrieval service. Any service can come under the net of charging section Sec 66-B only if it satisfies the conditions given in the section.
United Nations has six Principal Organs i.e. General Assembly, Security Council, Economic & Social Council, Secretariat, International Court of Justice and Trusteeship Council. Further, these Organs are being represented by the various Funds and Programmes/Departments and Offices/Subsidiaries/Functional and Regional Commissions and Other Entities etc.
The activity of supply of food at Air Conditioned Restaurant was made taxable from 01.05.2011. As per Section 66 of the Finance Act, 1994 person rendering services falling under sub clause (zzzzv) of clause (105) of Section 65 of the Finance Act, 1994, taxable service means
With effect from December 1, 2016 the taxability of Online Information and Database Access or Retrieval (‘OIDAR’) services shall undergo a complete change.
Article explains Withdrawal of Service tax exemption on cross border B2C online information & database access or retrieval services w.e.f. December 1 2016
To provide a level playing field to Indian service providers, the exemption given to service providers located in foreign territory but providing taxable online information and database access or retrieval [OIDAR] services including electronic services in India, is being withdrawn with effect from 1st December, 2016. With a view to provide a level playing field […]
The service tax official dispute the exemption provided for transportation of foodstuff. This article will help to understand the meaning and interpretation of the word Foodstuff and the relevant provisions for exemption for transportation of foodstuff.
As per section 68(2) person liable to pay service tax shall be the person notified under rule 2(1)(d) of Service Tax Rules 1994. Rule 2(1)(d) specifies the cases where the service tax is required to be paid by service receiver under the reverse charge mechanism(either under full reverse charge or under partial reverse charge).
In today’s scenario, every business entity has to make multiple kinds of payment to the Government or local authority. While making these payments, it is now important for these business entities to realize the repercussions of these payments from a service tax point of view as well. This is because a number of services provided by Government or local authority have been brought within the ambit of Service Tax on reverse charge basis with effect from 01/04/2016. Ever since this amendment, there are a number of apprehensions across trade and industry as to which are the services which would be covered under the tax net and what would be the provisions relating to Cenvat Credit, Point of Taxation, Valuation etc. An endeavor has been made to put together most of these questions at one place and answer them on the basis of the relevant Service tax provisions
