Follow Us :

service tax rules

Latest Articles


Options Available to an Exporter of Services Regarding Service Tax Paid on Input Services

Service Tax : Its very often that exempted service are considered as any service on which service tax not payable by the assessee. But the term ...

April 18, 2017 10632 Views 0 comment Print

Intermediary Services – Legal Overview under Service Tax

Service Tax : Intermediary means a broker, an agent or any other person, by whatever name called, who arranges or facilitates a provision of a ...

May 24, 2016 47953 Views 4 comments Print

Import of services under Service Tax Act 1994

Service Tax : ™In terms of section 66B, a service is taxable only when, inter alia, it is provided (or agreed to be provided) in the taxable te...

May 21, 2016 84325 Views 2 comments Print

Service Tax Refund/ Rebate to Exporter of Services– Analysis and Insight

Service Tax : Rule 6A of Service Tax Rules, 1994 is the governing rule to determine whether a particular service is export or not. Rule 6A stipu...

November 12, 2015 143968 Views 3 comments Print

Issue of Service Tax and Excise Bills with Digital Signature & Maintenance of Records in Electronic Format

Excise Duty : CA Sujeet Kumar With the advent of Digital India, as and when our PM talks about to make a digital India, the pace of technology h...

July 14, 2015 3053 Views 0 comment Print


Latest Judiciary


Notice not to be issued as service tax along with interest paid on being pointed out

Service Tax : Servocraft HR Solutions Private Limited Vs Commissioner of Central Excise and Service Tax (CESTAT Chennai) CESTAT Chennai held tha...

March 15, 2023 2124 Views 0 comment Print

Calcutta High Court Grants stay on Service Tax Audit

Service Tax : The petitioner seeks a declaration that sub-rule (2) of Rule 5A of the Service Tax Rules, 1994 as substituted by notification no. ...

August 30, 2018 13821 Views 3 comments Print


Latest Posts in service tax rules

Notice not to be issued as service tax along with interest paid on being pointed out

March 15, 2023 2124 Views 0 comment Print

Servocraft HR Solutions Private Limited Vs Commissioner of Central Excise and Service Tax (CESTAT Chennai) CESTAT Chennai held that Show Cause Notice ought not to be issued when the assessee has paid Service Tax along with interest on being pointed out. Accordingly, penalty imposed under section 77 and section 78 of the Finance Act, 1994 […]

Calcutta High Court Grants stay on Service Tax Audit

August 30, 2018 13821 Views 3 comments Print

The petitioner seeks a declaration that sub-rule (2) of Rule 5A of the Service Tax Rules, 1994 as substituted by notification no. 23/24/ST dated December 25, 2014 is arbitrary and in conflict with provisions of Section 72A of the Finance Act, 1994. The petitioner also seeks a declaration that, the provisions of clause (k) of subsection (2) of Section 94 of the Finance Act, 1994 is unguided and gives uncontrolled power of delegation. The third prayer is with regard to a notice dated February 16, 2015.

Options Available to an Exporter of Services Regarding Service Tax Paid on Input Services

April 18, 2017 10632 Views 0 comment Print

Its very often that exempted service are considered as any service on which service tax not payable by the assessee. But the term exempted service is explained in each rule itself. Export Services are not exempted service if those are provided and all the conditions laid down under Rule 6A of the Service Tax Rules, 1994.

Intermediary Services – Legal Overview under Service Tax

May 24, 2016 47953 Views 4 comments Print

Intermediary means a broker, an agent or any other person, by whatever name called, who arranges or facilitates a provision of a service (hereinafter called the main service) or a supply of goods between 2 or more persons but does not include a person who provides the main service

Import of services under Service Tax Act 1994

May 21, 2016 84325 Views 2 comments Print

™In terms of section 66B, a service is taxable only when, inter alia, it is provided (or agreed to be provided) in the taxable territory‖. Thus, the taxability of a service will be determined based on the place of its provision. For determining the taxability of a service, therefore, one needs to ask the following questions sequentially:-

Service Tax Refund/ Rebate to Exporter of Services– Analysis and Insight

November 12, 2015 143968 Views 3 comments Print

Rule 6A of Service Tax Rules, 1994 is the governing rule to determine whether a particular service is export or not. Rule 6A stipulates six conditions, all the six conditions to be fulfilled cumulatively for service provided or agreed to be provided shall be treated as an export of service –

Issue of Service Tax and Excise Bills with Digital Signature & Maintenance of Records in Electronic Format

July 14, 2015 3053 Views 0 comment Print

CA Sujeet Kumar With the advent of Digital India, as and when our PM talks about to make a digital India, the pace of technology has been grown up and everywhere Govt. has emphasized on each and every thing in India should be done with technology or should be kept with the help of technology. […]

Check List for passing on upfront service tax exemption to SEZ Unit/Developer/Co-Developer

November 30, 2014 32586 Views 2 comments Print

Effective from 01.07.2013 in terms of service tax notification no 12/2013-ST, All SEZ Unit/ Developers/ Co-developers have to provide Form A2 authorisation from service tax authority for availing the upfront service tax exemption otherwise first pay service tax and claim refund of it from the Govt.

Place of Provisioning of Services Rules, 2012 (POPS Rules, 2012)

May 22, 2014 115286 Views 10 comments Print

Applicable from 01.07.2012, Section 66B of the Finance Act, 1994 provides that service tax shall be leviable on the value of service provided or agreed to be provided by one person to another within taxable territory. Thus, only services rendered in taxable territory is taxable. Hence, it is essential to determine the place where the services are provided or agreed to be provided.

Applicability of Service Tax on Air Ticket

August 20, 2010 1946 Views 0 comment Print

Taxable service… means any service provided or to be provided to any passenger, by an aircraft operator, in relation to scheduled or non-scheduled air transport of such passenger embarking in India for domestic or international journey [Section 65(105)(zzzo)].

Search Post by Date
June 2024
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930