Category Archives: Service Tax

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

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

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 “

“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

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

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 »

Govt Withdraws Service Tax Exemption on Services to Educational Institutions w.e.f 01.04.2017

Govt. withdraws service-tax exemption on Services to Provided to Educational Institutions Summary : Now pay service tax on Services Provided to  educational institution w.e.f 01.04.2017 (other than pre-school education and education up to higher secondary school or equivalent;”.) As per Notification No No.25/2012- Service Tax, Govt has given the following exemption from Service tax to Educational Institutions :-… Read More »

Migration of Service Tax Assessees to GST – Email to Taxpayers by CBEC

OFFICE OF THE PRINCIPAL COMMISSIONER  SERVICE TAX II, MUMBAI 13th Floor, Air India Building, Nariman Point, Mumbai-400 021. F.No.ST2/Dn X/GST/47/2016-17 Mumbai, the  Dated: 02nd March’ 2017 Sir/Madam, Subject: – Migration of Service Tax Assessees to GST: – Reg. As you are aware that, the process of migration of the existing Service Tax assesses to GSTN… Read More »

Service Tax Ready Reckoner (Budget 2017) by P.L.Subramaniam

Service Tax Ready Reckoner (Budget 2017) by P.L.Subramaniam Including Amendments proposed by the Finance Bill, 2017 and Budget Notifications at Appropriate places. 28th Edition – Budget 2017 You can buy this book for Rs 1300. Click to buy this Book online Related Book on Service Tax   Service Tax Service Tax How to Meet your Obligations… Read More »

No Service tax on services of transportation of goods intended for transshipment by vessel to country Outside India

Applicability of service tax on the services by way of transportation of goods by a vessel from a place outside India to the customs station in India w.r.t. goods intended for transshipment to any country outside India Circular No.204/2/2017-Service Tax F.No.354/42/201 6-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) *****… Read More »

Government amends the Mega Exemption Notification 25/2012 -Service Tax

Seeks to amend notification No. 25/2012-Service Tax, dated 20th June 2012, so as to amend certain existing entries granting exemption on specified services and inserting new entries for granting exemption from service tax on specified services. NOTIFICATION NO.7/2017-ST, DATED 2-2-2017 In exercise of the powers conferred by sub-section (1) of section 93 of the Finance… Read More »

Service receiver has locus standi to claim refund under Service tax laws

CESTAT, NEW DELHI BENCH Chambal Fertilisers & Chemical Ltd. v. Commissioner of Central Excise & Service Tax, Indore S.K. MOHANTY, JUDICIAL MEMBER AND ASHOK K. ARYA, TECHNICAL MEMBER FINAL ORDER NOS. 50025-50026/2017 ST/CROSS/4594/2012 SERVICE TAX APPEAL NOS. ST/1805 & 3853/2012 – CU (DB) JANUARY  2, 2017 B.L Narasimhan, Adv. for the Appellant. Govind Dixit, DR… Read More »

Budget 2017-18- Notifications on Central Excise , Customs and Service tax – New Book

BUDGET NOTIFICATIONS on Central Excise ,Customs & Service Tax 2017-18 (Full Text) – 2017 This book on Budget 2017-18- Notifications – Contains the full text of the Notifications on changes in the Central Excise, Customs and Service tax in the Union Budget 2017-18 with Highlights on Indirect Tax Proposals. You can buy this book for… Read More »

Service Tax How to Meet your Obligations -Book -2017 -After Finance Bill 2017

Service Tax How to Meet your Obligations (Set of 2 Volumes) (42nd Edition 2017) by S.S. Gupta  Service Tax How to Meet your Obligations – Description 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 –… Read More »

Service Tax Ready Reckoner – Finance Bill 2017 Edition Book

Service Tax Ready Reckoner- Finance Bill 2017 Edition by V.S. Datey Service Tax Ready Reckoner – Finance Bill 2017 Edition :- Author : V.S. Datey Edition : 28th Edition 2017 Date of Publication : February 2017 No. Of Pages : 1040 You can buy this Book for Rs 1256.Click to Buy this Book Online . It has 1040… Read More »

Analysis of Changes in Service tax by Budget 2017-18 – By CA Atul Kumar Gupta

In-Depth Analysis of Changes in Service tax by Budget 2017 (Finance Bill 2017) – By CA Atul Kumar Gupta Published on Feb 1, 2017 Hon’ble Finance Minister Shri Arun Jaitley presented Union Budget for Financial Year 2017-18 on 1st February 2017. In the Budget speech, Hon’ble Finance Minister proposed a number of changes under Direct… Read More »

Customs and Central Excise Notifications -Budget 2017-18

Customs and Central Excise Notifications -Budget 2017-18 Notifications Customs Tariff Central Excise Tariff Central Excise Non-Tariff Service Tax Index Explanatory Notes Explanatory Note D.O. Letter from JS(TRU-I) D.O. Letter from JS(TRU-II) Related Post on Budget 2017-18 Budget Speech 2017-18 -Download /Print Finance Bill 2017 -Download /Print -Budget 2017-18 Memorandum Explaining Provisions in Finance Bill 2017… Read More »

OIDAR Service Tax Payment Date for Dec 16 and Jan 17 Extended

NOTIFICATION New Delhi, the 30th January, 2017 No. 6/2017-Service Tax G.S.R. 73(E).—In exercise of the powers conferred by sub-section (1), read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994,namely:- 1. (1) These rules… Read More »

No service tax on Tranportation charges under reverse charge when service recipient reduces charges from invoice value

Held On perusal of the bill which had been settled by the appellant, to the farmer, clearly indicated that the appellant had deducted an amount paid by them towards harvesting cost to labours and transportation cost of sugarcane to their factory. After reducing the amount paid, appellant settled balance bill to the farmer. We also… Read More »

Amendment in Service Tax Rules 1994 -Definition of aggregator & Vessel from outside india

Seeks to amend Service Tax Rules, 1994 so as to, (i) exclude such persons from the definition of aggregator who enable a potential customer to connect with persons providing services by way of renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes subject to fulfillment of… Read More »

Service Tax Exemption – notification No. 25/2012-ST Amended

Seeks to amend notification No. 25/2012-ST dated 20.06.2012 so as to (i) withdraw the exemption from service tax for services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up… Read More »

Direct Tax and Indirect tax collection April 2016 to December 2016

Direct Tax and Indirect tax collection April 2016 to December 2016 Tax collection figures for the period April -December 2016 show a positive trend as Direct Taxes grow by 12.01% and Indirect Taxes grow by 25% over the corresponding period last year i.e. April-December 2015 Direct Tax and Indirect tax collection figures for the period… Read More »

Restaurants billing service charges in addition to taxes is optional

Restaurants billing ‘ service charges ’ in addition to taxes is optional: Department of Consumer Affairs Consumer has discretion to pay ‘service charge’ or not: Department of Consumer Affairs A number of complaints from consumers have been received that hotels and restaurants are following the practice of charging ‘service charge’ in the range of 5-20%,… Read More »

Kept cases in Call Book where SCN is issued prior to or post 06.07.2011 : CBEC

F.No.276/104/2016-CX.8A (Pt.) Ministry of Finance Department of Revenue Central Board of Excise & Customs (Legal Cell)  ******** `C’ Wing, 5th Floor, HUDCO-VISHALA Building Bhikaji Cama Place, R.K. Puram, New Delhi-66: dated the 28.12.2016. Instruction  To, All Principal Chief Commissioners/Chief Commissioners of Customs, Central Excise and Service Tax; The Director General of Revenue Intelligence/ Central Excise… Read More »

Service Tax Exemption Notification for Rs 2000 Transactions through Cards

Seeks to amend exemption notification No. 25/2012-ST dated 20.06.2012 so as to exempt services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service [TO BE PUBLISHED IN THE GAZETTE… Read More »

OIDAE Services excluded from telecommunication services under Place of Provision of Services Rules 2012

Seeks to amend Place of Provision of Services Rules, 2012 so as to exclude ‘online information and database access or retrieval services’ from the definition of ‘telecommunication services’. [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. 51/2016-Service… Read More »

Service Tax on Air Conditioned Restaurants is unconstitutional

HIGH COURT OF KERALA Kerala Classified Hotels & Resorts Association v. Union of India A.M. SHAFFIQUE, J. W.P. (C) NO. 19277 OF 2013 OCTOBER  31, 2016 V. Krishna Kumar, G. Subodhan, Surendradas B., N. Vijayan Pillai, K.V. Rajappan Pillai and K.K. Radhakrishnanfor the Petitioner. N. Nagaresh, Ramavarma Reghunathan Thamburan, John Varghese and M.M. Jasmin for… Read More »

Service Tax on services such as content downloading from Google Play Store, I Tunes etc. by the Individual customer

“Online Information and Database Access or Retrieval Services” – Change in the Taxability and Procedural Compliance Recently, Central Government has brought changes in the Taxability, Place of Provision and Procedural compliances in respect of “Online Information and Database Access or Retrieval Service” with the intent to broaden the Service tax net by 1st December 2016.… Read More »

Service Tax on online sale of Digital Contents in India w.e.f 01.12.2016

Service Tax on online Sale of Digital Contents in India w.e.f 01.12.2016 Withdrawal of exemption from service tax on cross border B2C OIDAR services provided online/electronically from a non-taxable territory to consumers in taxable territory in India-reg. At present services received in taxable territory in India from outside the taxable territory by Government, a local… Read More »

What is definition of OIDAR services ? FAQ’s and Taxability in India

OIDAR services What is the definition of OIDAR services? Online information and database access or retrieval i.e OIDAR services  have been defined in Service Tax Rules, 1994, rule 2(1)(ccd) to mean services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially… Read More »

Withdrawal of Service tax exemption on cross border B2C OIDAR services

Withdrawal of exemption from service tax on cross border B2C OIDAR services provided online/electronically from a non-taxable territory to consumers in taxable territory in India Circular No. 202/12/2016-Service Tax F.No. 354/149/2016-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) Dated the 9th November, 2016 To, Principal Chief Commissioners of Customs and… Read More »

Notification No 49/2016-Service Tax dt. 09-11-2016 Compliance for online information and database access or retrieval services

Notification No 49/2016-Service Tax dt. 09-11-2016 Seeks to amend notification No. 30/2012- ST, dated the 20th June, 2016 so as to put compliance liability of service tax payment and procedure on to the service provider located in the non-taxable territory with respect to online information and database access or retrieval services provided in the taxable… Read More »

Notification No 47/2016-Service Tax dt. 09-11-2016 withdraw exemption from service tax for services provided by a person in non-taxable territory to Government, a local authority, a governmental authority or an individual

Notification No 47/2016-Service Tax dt. 09-11-2016 Seeks to amend notification No. 25/2012-ST dated 20th June , 2016 so as to withdraw exemption from service tax for services provided by a person in non-taxable territory to Government, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or… Read More »