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...
New Penalty Provisions Under Cenvat Credit Rules
Vide Notification No. 6/2015-ST dated 1.3.2015, following amendments have been made in Rule 15 con...
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. ...
Service Tax Rate Increased from 12.36% to 14 % w.e.f. 01.06.2015
Post enactment of Finance Act’15, trade was waiting for the Finance Ministry to notify the dat...
Service Tax Liability of Any Person Other Than Service Provider
Section 68 (1) of the Finance Act, 1994 (‘Act’ for short) provides for the liabil...
SERVICE TAX – Notification No. 12/2015 amended on 30.04.2015
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION New Delhi, the 30...
RATE AND CESS ON SERVICE TAX-BUDGET IMPACT
The charge of Service Tax under the Finance Act, 1994 as amended so far is at the rate of 12 percent...
Tax benefits, higher returns make NPS hot property now
Finance minister Arun Jaitley has given millions of taxpayers a reason to save for their retirement....
Relevance Of Person In Service Tax
The ‘person’ is crucial in taxability for the purpose of Service Tax. The definition of ...
Service Tax on AC Restaurant
2014-VIL-340-KER-ST UNION OF INDIA Vs KERALA BAR HOTELS ASSOCIATION Finance Act, 1994 – Sub-c...