Category Archives: Service Tax

Section 105 of Finance Act 2018 : Special provision for exemption from service tax in certain cases relating to life insurance services provided by Naval Group Insurance Fund to personnel of Coast Guard retrospectively Service Tax

By | April 1, 2018

Section 105 of Finance Act 2018 [Section 105 of Finance Act 2018 deals with Special provision for exemption from service tax in certain cases relating to life insurance services provided by Naval Group Insurance Fund to personnel of Coast Guard retrospectively and is covered in CHAPTER IV INDIRECT TAXES] Service tax Special provision for exemption from service… Read More »

Service Tax Return Date April to June 2017 – Notification No 18 / 2017 Service Tax Dtd 22nd june 2017

By | June 22, 2017

Service Tax Return Date from 1st April 2017 to 30th  June 2017  can be filed upto 15th August 2017 in Form ST 3 or ST 3C as the case may be  as per  Notification No 18 / 2017 Service Tax Dtd 22nd june 2017 Download Notification No 18 / 2017 Service Tax Dtd 22nd june… Read More »

Foods to Workers at subsidized rate is not service , No Service tax

By | May 19, 2017

Held  The food supplied by an employer to its employees at a subsidized rate forms part of the wages under Section 2(rr) of the Industrial Disputes Act, 1947. Once the activity undertaken by the petitioner in the form of supply of food to its workers at a subsidized rate is understood to be part of… Read More »

Refund claim of service tax paid by mistake couldn’t be rejected due to expiry of time period

By | May 9, 2017

Held In the instant case, the amount deposited by the assessee-Appellants without any authority of law cannot be considered as Service Tax. As per Article 265 of the Constitution, no tax can be collected without any authority of law. At the relevant time, there was no authority of law to collect Service Tax on the… Read More »

Govt. exempts service tax on Pradhan Mantri Vaya Vandana Yojna

By | May 5, 2017

Govt. exempts service tax on ‘Pradhan Mantri Vaya Vandana Yojna’ [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION New Delhi, the 4th May, 2017 No. 17/2017-Service Tax G.S.R.….(E).- In exercise of the powers conferred by sub-section (1) of… Read More »

Offices of Service Tax in Delhi Zone Shifted

By | April 29, 2017

OFFICE OF THE CHIEF COMMISSIONER OF SERVICE TAX DELHI ZONE DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA PUBLIC NOTICE Offices of Service Tax in Delhi Zone (listed as under) have shifted to the following new address: EIL Annexe Building, Plot No. 2B, Bhikaji Cama Place, New Delhi-110066 EPABX No: 011-40785858 1. Chief Commissioner… Read More »

Handbook of Service Tax Law – After Finance Act 2017-Book- J K Mittal – 6th Edition 2017

By | April 26, 2017

Handbook of Service Tax Law – As amended by the Finance Act, 2017Paperback – 1 Apr 2017 by J K Mittal (Author) Salient Features: • Statutory Provisions of Service Tax Law as amended by the Finance Act,2017 • Incorporates fully updated Rules as applicable for Service Tax Law after introduction of Negative List Regime • Also… Read More »

Professional’s Guide to Service Tax – After Finance Act 2017-Abhishek A Rastogi – 8th Edition 2017

By | April 26, 2017

Professional’s Guide to Service Tax – As amended by the Finance Act, 2017 (Set of 2 Volumes) Paperback – 1 Apr 2017 by Abhishek A Rastogi (Author) Foreword by Sh. Arun Jaitley (Minister of Finance, Defence and Corporate Affairs) Salient Features: Highlights of the Finance Act 2017 Fully updated commentary on Service Tax law including recent… Read More »

Pocket Guide to Service Tax – After Finance Act 2017-Book-Abhishek A Rastogi – 6th Edition 2017

By | April 26, 2017

Pocket Guide to Service Tax – As amended by the Finance Act, 2017Paperback – 1 Apr 2017 by Abhishek A Rastogi (Author) Pocket Guide to Service Tax endeavors to make statutory provisions easy to read and comprehend. With slew of amendments following the introduction of negative list, each passing year has witnessed significant changes in service… Read More »

No Penalty for non payment of service Tax if no willful suppression of facts to evade tax

By | April 25, 2017

Chhattisgarh High Court Mahadev Logistics Vs Customs and Central Excise Settlement Commission  Appeal Number : Writ Petition (T) No.113 of 2015 Date of Judgement/Order : 12/04/2017 Court is of the considered opinion that there is no willful suppression of facts to evade tax on the part of the petitioner and it was bona fide on… Read More »

Law of Service Tax In India – Book 2017 Edition – Sanjiv Agarwal

By | April 24, 2017

Law of Service Tax In India [2017 edition] Paperback – 2017 by Dr. Sanjiv Agarwal (Author) In Two Volumes As Amended by the Finance Act 2017. Incorporating Notifications / Circulars issued up to 31-3-2017 including New Chapter on OIDAR Services A Comprehensive Book on Service Tax Law, Practice & Procedures and Taxable/Exempt Services useful for Professionals,… Read More »

Service Charge by Hotels & Restaurants – Guidelines by Govt of India

By | April 22, 2017

No. J- 24/9/2014-CPU(pt.) Government of India Ministry of Consumer Affairs, Food and Public Distribution (Department of Consumer Affairs) Krishi Bhavan, New Delhi The 21st April, 2017 GUIDELINES ON FAIR TRADE PRACTICES RELATED TO CHARGING OF SERVICE CHARGE FROM CONSUMERS BY HOTELS/RESTAURANTS Whereas, the Department of Consumer Affairs, Government of India is mandated to ensure that… Read More »

Law of Service Tax In India -2017 edition- Sanjiv Agarwal – Snow White Publication

By | April 16, 2017

Law of Service Tax In India [2017 edition] Paperback – 2017 by Dr. Sanjiv Agarwal (Author) in Two Volumes As Amended by the Finance Act 2017 Incorporating Notifications / Circulars issued up to 31-3-2017 including New Chapter on OIDAR Services A Comprehensive Book on Service Tax Law, Practice & Procedures and Taxable/Exempt Services useful for Professionals,… Read More »

Importers liable to pay Service Tax on transportation of goods by a vessel w.e.f 23.04.2017

By | April 15, 2017

Importers liable to pay ST for importing services of transportation of goods by a vessel w.e.f April 23 ,2017 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 15/2017-Service Tax New Delhi, the 13th April, 2017 G.S.R. (E).-… Read More »

Service Tax Manual -25th Edition 2017-As Amended by Finance Act 2017 – Taxmann

By | April 11, 2017

Service Tax Manual (25th Edition 2017-As Amended by Finance Act 2017)Paperback – 2017 by Taxmann (Author) Also Incorporating: Service Tax : Statutory provisions Rules framed under Service Tax Chronological Compendium of Service Tax Circulars Chronological Compendium of duly updated Notifications Cenvat Credit Rules/Circulars/Notifications Price Rs 1295. Click to buy online View Contents of Service Tax Manual -25th… Read More »

Service Tax How to Meet your Obligations – 43rd Editon 2017 – Finance Act 2017- SS Gupta

By | April 11, 2017

Service Tax How to Meet your Obligations (Set of 2 Volumes) (43rd Editon 2017-As Amended by Finance Act 2017) SS Gupta VOLUME 1 Basic Concepts Exemptions & Abatements Export & Import of Service Taxability of Specific Services (Advertisement Services – Stock Exchange Services) VOLUME 2 Taxability of Specific Services (Telecom Services – Works Contract) Registration… Read More »

Utilities for e-filing Service Tax Returns (ST-3 & ST3C) -October 16 to March 17 available

By | April 1, 2017

Utilities for e-filing Service Tax Returns (ST-3 & ST3C) for the period October, 2016-March, 2017 are now available in both offline and online version. The last date of filing the ST-3/ST3C return for the said period is 25th April, 2017. To avoid congestion and inconvenience in the last minute, all assesses are requested to file… Read More »

Taxation Laws (Amendment) Bill 2017 -Introduced in Lok Sabha -Download-Print

By | March 31, 2017

Taxation Laws Amendment Bill 2017 introduced in Lok Sabha to amend Customs Act and Excise Act The Taxation Laws (Amendment) Bill, 2017 AS INTRODUCED IN LOK SABHA Bill No. 69 of 2017 Taxation Laws (Amendment) Bill 2017 -Introduced in Lok Sabha -Download-Print Corrigenda

Abolition of cesses and surcharges on various goods and services for GST implementation approved by Govt

By | March 23, 2017

Cabinet approves Amendment of in the Customs and Excise Act, relating to abolition of cesses and surcharges on various goods and services to facilitate implementation of GST Regime  Union Cabinet chaired by the Prime Minister Shri Narendra Modi has approved the following proposals: i. Amendment to the Customs Act, 1962; ii. Amendments to the Customs… Read More »

File undertaking that Appeal not pending in High Court/ Supreme Court – CESTAT Tribunal

By | March 15, 2017

01(05)/ Circular/ CESTAT/ 2017 Customs, Excise & Service Tax Appellate Tribunal West Block No. 2, R.K. Puram, New Delhi-110066 Dated 27.2.2017 Circular Instances are noticed that while filing appeal/application before CESTAT, parties are seeking alternate/simultaneous remedies before other forums such as Hon’ble High Courts/ Supreme Court which were invariably suppressed while filing appeal/applications etc. before… Read More »

Free E Book – ” Compliances of Service Tax in Banking Sector “

By | March 14, 2017

“Compliances of Service Tax in Banking Sector” Dear Professional Colleagues, Service tax on Banking and other financial services was imposed w.e.f.16-07-2001. The taxation of services has also undergone a paradigm shift from positive list to negative list in the year 2012. Post implementation of taxation of services based on negative list, service tax compliance has… Read More »

Service Charges by hotels and restaurants are Discretionary/ Voluntary

By | March 14, 2017

Service Charges are Discretionary/ Voluntary: Ministry of Consumer Affairs, Food and Public Distribution The Ministry of Consumer Affairs, Food and Public Distribution has issued advisory to all the State Governments/UTs to sensitise the companies, hotels and restaurants in the state regarding the relevant provisions of the Consumer Protection Act, 1986 on unfair trade practices. It… Read More »

Direct and Indirect Tax collection upto February 2017

By | March 10, 2017

Net Indirect Tax collection upto February 2017 stood at Rs 7.72 lakh crore, 22.2% more than the corresponding period last year Net Direct Tax collections upto February 2017 stood at Rs. 6.17 lakh crore, 10.7% more than the corresponding period last year Indirect Taxes            The figures for indirect tax collections (Central Excise, Service Tax… Read More »