service tax exemption - Page 4

Service tax on Data Storage Services Provided in India and abroad by companies registered in India

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. ...

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Industrial Canteens exempt From Service Tax

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. Un...

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Service Tax on SIM Cards

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 cell...

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Updated Mega Exemption Notification – Service Tax

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 re...

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Service Tax on Private Railway Sidings

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...

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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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SSI Exemption Vs. Co- Owners of Immovable Property

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 ...

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Regarding Service Tax exemption for Janata Personal Accident Policy

Circular No. 133 /2/2011 – ST 18/01/2011

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....

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Analysis of recent service tax Notifications including Exemption to canned software rescinded

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...

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Taxability of packaged or canned software

Excise Duty :- Notification No. 30/2010- Central Excise (N. T) dated December 21, 2010 has been issued for levy of excise duty on packaged or canned software on Retail Sale Price basis. • Entry 93A has been inserted in Notification No. 49...

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