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...
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 : 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...
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...
Service Tax : Under manpower services – Provident fund and bonus paid shall be included in taxable service and service tax shall be charged Se...
Service Tax : Various representations have been received seeking clarifications regarding the levy of service tax on certain services relating t...
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...
CA, CS, CMA : Announcement for November 2009 examinations Professional Competence Examinations It is clarified that in Part –II : Service tax ...
Service Tax : In a move that has implications for infrastructure firms such as L&T, Reliance Infrastructure, Simplex Infrastructure and Soma...
Service Tax : The three services qualifying for service tax refund are courier services, goods transport agency services availed for transport o...
Service Tax : CESTAT Kolkata held that no service tax is leviable on Banking and Financial Institution Services prior to 16.07.2001. Accordingly...
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...
Service Tax : We have considered the submissions made at length by both sides and perused the records. The issue for determination in this case ...
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 ...
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...
Service Tax : Legal Consultancy Services provided from outside India, in relation to immovable property shall be deemed to be import of service...
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...
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 ...
Service Tax : Notification No.1/2009 – Service Tax Central Government, on being satisfied that it is necessary in the public interest so to d...
Notification No.1/2009 – Service Tax Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services specified in sub-clauses (j), (k), (zr), (zza), (zzb), (zzzf), (zzzq) and (zzzzj) of clause (105) of section 65 of the Finance Act, provided by any person to a goods transport agency for use by the said goods transport agency to provide any service, referred to in sub-clause (zzp) of clause (105) of section 65 of the Finance Act
CCE v. Maha Laxmi Sugar Mills Co. Ltd – non-submission of one particular return ST-3 for only quarter ending December 1997, on the part of the assessee cannot be said to be intentional withholding of the same for the purposes of avoiding the payment of tax, which has been paid by the assessee. It is pertinent to mention here that amount of tax was only Rs. 1,000/-. Therefore, considering the peculiar circumstances of the case, we are of the view that the Deputy Commissioner, Central Excise has committed no error of law in dropping the proceedings and the CESTAT has also committed no error in upholding the same and in setting aside the order passed by the Commissioner, in revision.
Government has issued Notification No. 3/2008-ST, dated 19.02.2008, extending the scheme to refund service tax paid by exporters on taxable services, which are not in the nature of “input services” but could be linked to export of goods, to following three more taxable services: (i) Services provided by the Goods Transport Agency in relation to transportation of export goods from the place of removal to the actual place of export i.e. inland container depot / port / airport. (Section 65[105][zzp] ),
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 case of Service-tax because of two reasons. Firstly, the Assessee is never allowed deduction on account of service tax which is collected on behalf of the Govt., and paid to the Govt. accordingly. Therefore, a service provider is merely acting as an agent of the Govt., and is not entitled to claim deduction on account of service tax. Hence, on this account alone addition under sec.43B could not be made
