Service Tax Registration Legal Provisions for Service Tax Registration The legal provisions for registration in service tax are contained in section 69 of the Finance Act, 1994, rule 4 of the Service Tax Rules, 1994 and the Service Tax (Registration of Special Category of Persons) Rules, 2005. Paragraph 2 of Circular 97/8/2007-Service Tax dated 23-8-2007 Central… Read More »
Negative list of services Neagtive list of services are those services which are categorised as services but not taxable u/s 66D. Negative List of services are defined in the Section – 66D of Finance Act, 1994 Read Also :Service Provided by Govt Taxable w.e.f 01.4.2016 66D. The negative list shall comprise of the following services, namely:—… Read More »
Facts of the Case Amway is a company engaged in marketing and sale of consumer products and it markets its products through direct selling and for this purpose Amway appoint persons as distributors who buy the products to be marketed from Amway at Distributors Acquisition Price (DAP) and are required to sell the same at… Read More »
As per Notification No. 25/2012 – Service Tax, dated 20th June, 2012 and subsequent Notifications issued by CBEC from time to time. LIST UPDATED UPTO 15.04.2016 1. Services provided to the United Nations or a specified international organization; [2. (i) Health care services by a clinical establishment, an authorised medical practitioner or para-medics; (Substituted for “Health care… Read More »
GOVERNMENT OF INDIA Ministry of Commerce & Industries Office of the Controller General Patents, Designs and Trademarks Boudhik Sampada Bhawan, S. M. Road, Antop Hill, Mumbai 400037 CG/Public Notice-/2016-17/ Date: 11/04/2016 Public Notice Trade Marks Registry has treated many applications as abandoned under Rule 38 (5) of the Trade Marks Rules 2002, in cases where… Read More »
EPF Grievance Management What is EPF Grievance Management System ? Employees who have failed to transfer their EPF balances when they moved their jobs, or have applied for a transfer and have not got it, can use this system. Withdrawals, loans and maturity proceeds can also be tracked. The Employees Provident Fund Organisation ( EPFO) has… Read More »
Q:- Whether the member is required to be registered on Member Portal to file the Transfer Claim online? Ans:- Yes, the member is required to be registered on Member Portal to file the Transfer Claim online. The detailed process flow for the registration is available at the link available on the Homepage of EPFO website… Read More »
Pension Scheme 1) Who will be covered by the Pension Scheme? Every member of the ceased Family Pension Scheme 1971 and anyone who joins any covered establishment on or after 16-11-95 is compulsorily to join this scheme, provided his/her salary/wage is less than Rs. 6500/- per month at the date of appointment. 2) What is… Read More »
Vide notification dated 20.6.2012 service tax was imposed on the said service as exemption was granted only to entities registered under Section 12AA of the Act predominantly for religious purposes for general public by class legislation. Issue Declaring clause 13(c) of Notification No.25/2012 Service Tax dated 20.6.2012, as unconstitutional, void and illegal as it provides… Read More »
Revised Scheme of Education and Training for Chartered Accountancy Course Revised Scheme: Route 1 – Foundation Course# Under the Foundation Course Route, the following steps are required- Under the Foundation Course Route,the following steps are required: Register with Board of Studies (BoS) after appearing in Class Xll examination till June 30/Dec 31 Be eligible to… Read More »