Category Archives: Service Tax

Offices of Service Tax in Delhi Zone Shifted

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 »

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

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 »

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

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

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

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

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

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

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 »

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 »