Custom Duty : The Union Budget 2025 introduces changes in Customs duties, excise, and tax rates, focusing on tariff rationalization, support for...
Goods and Services Tax : Directorate of Legal Affairs, Central Board of Indirect Taxes and Customs is entrusted with defending all indirect taxes matters (...
Income Tax : Virtual digital assets (VDA) refers to any digital representation of value that can be digitally traded, transferred, or used for ...
Company Law : The formation and regulation of Producer Company is governed under the provisions of Sections 581A to 581ZL of Companies Act, 1956...
Income Tax : CBDT has vide notification No. 21/2017 released ITR forms for Assessment Year 2017-18 / Financial Year 2016-17. The number of ITR ...
Excise Duty : However, the whole process of DPC is getting delayed due to deficiency of ACR folders of officers. In this regard, attention is dr...
Service Tax : Finance Minister has clarified that Rice is not an agricultural produce, Central Warehousing Corporation (CWC) has clarified to it...
Service Tax : Existing registrants: Those assessees, who had registered with the department after 01.07.2012 under the 'Other than in the Negati...
Service Tax : Require Document for Audit 1. Annexure I Questionnaire. 2. Annexure II List of addtional documents. 3. Annexure III FDSS. 4. Annex...
Service Tax : Upto 30.06.2012, the charging Section for the purpose of Service tax is Section 66 of the Finance Act, 1994 according to which se...
Income Tax : Office Order No. 125/2024: Immediate transfers and postings of Principal Commissioners and Commissioners in Customs and Indirect T...
Custom Duty : Read Notification No. 02/2023 from CESTAT, New Delhi, introducing virtual hearings. Learn about the procedure, technical requireme...
Service Tax : Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Shell India Markets Pvt. Ltd. vide Order No. 08/202...
Service Tax : Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s A.K. Construction Co. vide Order No. 07 /2023-...
Service Tax : Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s Hi-tech Equipment Services vide Order No. 06/2...
Notification No. 31/2009-Service Tax Central Government exempts the taxable service in relation to sale or purchase of securities listed on a registered stock exchange from the whole of the service tax leviable thereon under section 66 of the said Finance Act.
NOTIFICATION No. 30/2009 – Service Tax Central Government exempts taxable service provided in relation to the transport of goods, the description of which is specified in column (2) of the Table, through national waterway, inland water and coastal shipping as referred to in sub-clause (zzzzl) of clause (105) of section 65 of the Finance Act, from the whole of service tax leviable thereon under Section 66 of the said Act.
Notification No. 29/2009-Service Tax In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 1/2006-Service Tax, dated the 1 st
NOTIFICATION No. 28/2009 – Service Tax Central Government hereby exempts the taxable service provided to any person in relation to transport of goods, the description of which is specified in column (2) of the Table, by rail as referred to in sub-clause (zzzp) of clause (105) of section 65 of the Finance Act, from the whole of the service tax leviable thereon under section 66 of the Finance Act.
Notification No. 25/2009-Service Tax, dated 19-8-2009 In exercise of the powers conferred by sections 93 and 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Export of Services Rules, 2005, namely :–
Notification No. 27 /2009-ST In exercise of the powers conferred by sub-clause (iii) of clause (b) of section 96A of the Finance Act,1994 (32 of 1994), the Central Government hereby specifies any public sector company as class of persons for the purposes of the said clause. Explanation. — For the purpose of this notification , a “public sector company” shall have the same meaning as is assigned to it in clause (36A) of section 2 of the Income-tax Act, 1961 ( 43 of 1961).
Notification No. 26/2009-Service Tax In exercise of the powers conferred by clauses (A) and (B) of section 113 of the Finance Act, 2009 (33 of 2009), the Central Government hereby appoints the 1st day of September, 2009, as the date on which the provisions of the said Act shall come into force.
Notification No. 25/2009-Service Tax In exercise of the powers conferred by section 93 and 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Export of Services Rules, 2005, namely :- I. (1) These rules may be called the, Export of Services (Amendment) Rules, 2009.
Payments termed as ‘commission’ made to a Managing Director/ Directors, whether whole-time or independent, would not be ‘commission’ as envisaged under the Service Tax category of Business Auxiliary Services. Hence, payments of commission made to the Managing Director/ Directors would not be subject to Service Tax.
Notification No. 24/2009-Service Tax In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service, referred to in sub-clause (zzg) of clause (105) of section 65 of the Finance Act,1994, provided to any