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...
In a regime where cloud computing is gaining popularity and the servers providing the facility of data storage at remote location, it becomes pertinent to assess whether such activity constitute service or Goods for taxation purpose. Although service tax law has gone through drastic change by introduction of negative list concept w.e.f. 01/07/2012, litigation still continues on old system of service tax law.
This article is a short description about the taxability of the services provided by Industrial canteens maintained in a factory under the Factories Act,1948. It is to be analysed on the basis of :- 1. the Mega Exemption Notification No.25/2012 – ST dated 20.06.2012 and 2. the Amended Notification No. 14/2013-ST dated 22/10/2013. Under the […]
In this article an attempt has been made to consolidate the important developments of service tax law on taxability of SIM card transactions. 1. Amount received for subscription of SIM card is exigible to service tax only. The charges paid by the subscribers for procuring a SIM Card are generally processing charges for activating the cellular phone and consequently the same would necessarily be included in the value of the SIM Card.
The Central Government has exempted many of the services from the levy of Service Tax vide Notification no. 25/2012 – Service Tax dated 20th June, 2012. This notification has undergone various amendments vide various notification. The Original Notification no.25/2012 is updated with those amendments and is represented below for ready reference: 1. Services provided to […]
In present trend, a large number of business entities for their mega projects are procuring land for setting up their plants or factories as well as for laying railway tracks for developing of their own railway sidings within factory premises and connecting the same from a nearby railway station for ensuring smooth transportation of fuels, raw materials, finished goods or by products etc.
Discover the services fully exempt from service tax under Notification No. 25/2012 dated 20.06.2012. Explore the list of exemptions and criteria.
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,
There are many cases coming for consideration regarding eligibility of SSI exemption to all co-owners of immovable property individually. The department is of the view that all co-owners fall under the definition of Person under Section 65B (37) and acting as association of persons
Circular No. 133 /2/2011 – ST A clarification has been sought as to the scope and meaning of the description namely ‘Janata Personal Accident Policy (JPAP)’ appearing in the Notification No. 3/1994-ST dated 30.06.1994.
This article summarizes the recent Service Tax Notifications dated 21 December 2010 issued by the GOI including the withdrawal of exemption from payment of service tax under ‘information technology software service’ for import of single user canned o
