Sponsored
    Follow Us:

taxable services

Latest Articles


Export Vis A Vis Place of Provision

Service Tax : A. THE LOCUS STANDI OF PLACE OF PROVISION The fiscal laws are intra territorial legislation, take for any taxation law, be it inco...

September 22, 2017 6393 Views 0 comment Print

Waves in the Taxability of ocean freight -Part I

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...

April 29, 2017 36048 Views 3 comments Print

Tax Structure for Hotel & Restaurant with Examples

Service Tax : Tax Details 1st June 2016 Rooms Tariff Luxury Tax 15.00% Service Tax 8.40% Swachh Bharat Cess 0.3% Krishi Kalyan Cess 0.3% Confere...

June 17, 2016 10249 Views 1 comment Print

Take Aways & Tuck Shops- Taxable or Exempt under Service Tax?

Service Tax : Food is made and pre packed at some other place and packed food items are shelved on tuck shops. Tuck shops provide packed food av...

June 17, 2016 9055 Views 0 comment Print

Service Tax Payable on PF & Bonus Under manpower services

Service Tax : Under manpower services – Provident fund and bonus paid shall be included in taxable service and service tax shall be charged Se...

May 15, 2016 19807 Views 0 comment Print


Latest News


School bus, canteen, hostel & Auxiliary educational services exempt from service tax

Service Tax : Various representations have been received seeking clarifications regarding the levy of service tax on certain services relating t...

September 21, 2013 5971 Views 1 comment Print

FM's reply to debate on Finance (No.2) Bill,2009 in lok Sabha on 27th July 2009

Income Tax : Madam Speaker, at the outset, I would like to thank all the honourable Members who have participated in the discussion on the Fina...

July 28, 2009 388 Views 0 comment Print

Service tax topics to be omitted and to be asked in November 2009 Examination for CA Final & PCE Students

CA, CS, CMA : Announcement for November 2009 examinations Professional Competence Examinations It is clarified that in Part –II : Service tax ...

July 22, 2009 480 Views 0 comment Print

Road Construction is exempt from Service Tax: CBEC

Service Tax : In a move that has implications for infrastructure firms such as L&T, Reliance Infrastructure, Simplex Infrastructure and Soma...

March 3, 2009 6947 Views 0 comment Print

Service Tax Refund to exporters of 3 more services allowed

Service Tax : The three services qualifying for service tax refund are courier services, goods transport agency services availed for transport o...

February 21, 2009 1280 Views 0 comment Print


Latest Judiciary


Service tax not leviable on Banking and Financial Institution Services prior to 16.07.2001

Service Tax : CESTAT Kolkata held that no service tax is leviable on Banking and Financial Institution Services prior to 16.07.2001. Accordingly...

April 8, 2023 999 Views 0 comment Print

VAT not leviable on 40% of restaurant bill, which is subject to Service Tax

Service Tax : Where the element of service has been declared and brought to tax vide notification dated 6 June 2012, by which Service tax is lev...

April 10, 2014 6078 Views 0 comment Print

Reimbursable expenses is not includible in value of taxable services

Service Tax : We have considered the submissions made at length by both sides and perused the records. The issue for determination in this case ...

December 1, 2009 1612 Views 0 comment Print

Provisions of Section 43B of the Income-Tax Act, 1961 held as not applicable to service tax

Income Tax : The rigour of sec.43B may be applicable in the case of Sales-tax or Excise Duty but the same cannot be said to be the position in ...

December 31, 2007 25433 Views 0 comment Print


Latest Notifications


Work distribution in Mumbai Service Tax Commissionerate- Streamlining of, based on name of assessee

Service Tax : Attention of the Trade is invited to Trade Notice No. 2/2005-S.T., dated 31-3-2005, No. 21/2005, dated 4-7-2005, etc., notifying t...

November 5, 2009 6143 Views 0 comment Print

Taxation of Services Provided from outside India and Received in India

Service Tax : Legal Consultancy Services provided from outside India, in relation to immovable property shall be deemed to be import of service...

October 1, 2009 1302 Views 0 comment Print

Refund of service tax paid on in relation to the authorised operations in SEZ

Service Tax : Circular No. 114/08/2009-ST Dated: May 20, 2009. F.No.354/163/2006-TRU Government of India, Ministry of Finance, Department of...

May 22, 2009 1119 Views 0 comment Print

Service tax on Theatre owners on activity of screening of films supplied by Film Distributor

Service Tax : Circular No. 109/03/2009, dated 23-2-2009 -A query had been raised by the field formation as to whether the activity of screening ...

February 25, 2009 1875 Views 0 comment Print

Service Tax Exemption for Services provided to GTA

Service Tax : Notification No.1/2009 – Service Tax Central Government, on being satisfied that it is necessary in the public interest so to d...

January 8, 2009 1191 Views 0 comment Print


Service Tax on Restaurant Services – Clarification

June 22, 2014 17893 Views 0 comment Print

RESTAURANT SERVICE CLARIFICATION -Hello everyone here i am again with an another article of mine on services provided by a restaurant in relation to food or beverages eating joint or mess other than those having the facility of air conditioned or central air heating in any part of the establishment at any time during the years

VAT not leviable on Service Tax portion of Restaurant bill

May 11, 2014 31634 Views 10 comments Print

VAT not leviable on portion which attracts service tax; NO VAT on ST portion of Restaurant bill When Service tax leviable on 40% of the Restaurant bill , VAT not leviable on the portion which attracts service tax: An Analysis of Land mark Judgment of Uttarakhand High Court which addressed crucial issue of double taxation […]

VAT not leviable on 40% of restaurant bill, which is subject to Service Tax

April 10, 2014 6078 Views 0 comment Print

Where the element of service has been declared and brought to tax vide notification dated 6 June 2012, by which Service tax is levied on 40% of the billed value in restaurant, no VAT can be imposed thereon on such amount. Copy of the decision is enclosed herewith.

School bus, canteen, hostel & Auxiliary educational services exempt from service tax

September 21, 2013 5971 Views 1 comment Print

Various representations have been received seeking clarifications regarding the levy of service tax on certain services relating to the education sector. Following are the representations received in this regard: Private Schools Correspondents Confederation, Madurai. Tamil Nadu Nursery, Primary, matriculation and Higher Secondary Schools Association, Chennai. Punjab Association, Chennai. Association of Self financing Universities of Rajasthan […]

Reimbursement of Expenditure & Service Tax

August 24, 2013 23804 Views 6 comments Print

Sercon India (P) Ltd. is engaged in providing consulting engineer services and receives payments not only for its service but also for reimbursed expenses incurred by it such as air travel, hotel stay, etc. It was paying service tax in respect of amounts received by it for services rendered to its clients. It was not paying any service tax in respect of the expenses incurred by it, which was reimbursed by the clients.

New Reverse Charge Mechanism & Small and Medium Enterprise

January 31, 2013 5484 Views 0 comment Print

The New Service Laws as amended by Finance Act, 2012 has made some radical changes in the entire structure of service tax laws.One of such area is introduction of Reverse Charge Mechanism (RCM) on some of the services, in which liability has been casted on service receiver to pay service tax even though it has nothing to do with service tax laws.

Service Tax on Banking and other financial services

March 13, 2011 11838 Views 0 comment Print

Article explains Service Tax Provisions on Banking and other financial services. – Taxable Service means any service provided or to be provided to any person, by a banking company or a financial institution including a non-banking financial company or any other body corporate or commercial concern, in relation to banking and other financial services;

Reimbursable expenses is not includible in value of taxable services

December 1, 2009 1612 Views 0 comment Print

We have considered the submissions made at length by both sides and perused the records. The issue for determination in this case is whether the reimbursable expenditure incurred by the appellant is chargeable to service tax or not. On perusal of the returns it appears that they had indicated this amount against the column marked as “amount billed for exempted services other than export”. It is also undisputed that the appellant has been taking this stand before the lower authorities that the amounts are reimbursable expenses. It was the claim of the appellant that they had received

Applicability of services for May and November 2010 PCE, IPCE and CA final examinations

November 10, 2009 378 Views 0 comment Print

Professional Competence Examination-It is clarified that in Part –II : Service tax and VAT of Paper 5 : Taxation, students will not be tested on specific questions covering individual taxable services.

Work distribution in Mumbai Service Tax Commissionerate- Streamlining of, based on name of assessee

November 5, 2009 6143 Views 0 comment Print

Attention of the Trade is invited to Trade Notice No. 2/2005-S.T., dated 31-3-2005, No. 21/2005, dated 4-7-2005, etc., notifying the geographical area of Service Tax Divisions-I & II and the allocation of various taxable services under both the said Divisions presently comprising of the concurrent geographical area while they are bifurcated on the basis of category of service. Divisions other than I & II of the Service Tax Commissionerate, Mumbai, have been created on geographical basis. The present geographical jurisdiction of Division-I & II is as given below:-

Sponsored
Sponsored
Search Post by Date
December 2024
M T W T F S S
 1
2345678
9101112131415
16171819202122
23242526272829
3031