CESTAT : Maintenance deposit collected by builder before society formation non-taxable; Follows earlier ruling
‘One-time maintenance charges’ collected by builder-assessee from flat purchasers not exigible t...
Service Tax Contract for Management and Maintenance of Plantation and Maintenance
Service Tax – Contract for management and maintenance of parks and road side plantation and ma...
Guidelines for use of Digitally signed invoices/records in Central Excise and Service Tax
Finance Budget, 2015 has provided facility to issue digitally signed invoices by inserting Rule 4(C)...
Service Tax on Works Contract
2015-VIL-347-CESTAT-MUM-ST Service Tax – Works Contract – Erection, Commissioning & ...
Recent Changes in Reverse Charge Mechanism
Under new reverse charge mechanism w.e.f. 1-7-2012, the service receiver is liable to pay tax, witho...
Recovery Of Service Tax Under Section 87 Of Finance Act,1994
Section 87 was inserted by the Finance Act, 2006 with effect from 18.04.2006. Se...
SETTLEMENT OF CASES IN SERVICE TAX
The Service Tax (Settlement of Cases) Rules, 2012 In exercise of the powers conferred by clause (j) ...
PUBLICATION OF NAMES RULES
The Service Tax (Publication of Names) Rules, 2008 In exercise of the powers conferred by sub-sectio...
REVERSE CHARGE IN SERVICE TAX LAW
[Notification 30/2012-ST dated 20-6-2012 (Amended by N.No. 7/2015-ST dated 1-3-2015) and Section 6...
Whether the Service Tax Liability can be transferred to Third Party?
The concept of service tax was introduced in the year 1994 by Chapter V of Finance Act, 1994. ...