Tag Archives: Service Tax Payment

Service tax payment on quarterly basis by One Person Company and HUF

By | March 5, 2016
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Finance Bill 2016 Service tax payment on quarterly basis and on receipt basis for One Person Company and Hindu Undivided Family (Applicable w.e.f. 01.04.2016) As per Rule 6(1) of Service Tax Rules, 1994, service tax is payable on monthly basis. However, as per proviso to said rule, where assessee is an individual, proprietary firms or… Read More »

Financial difficulties is not an excuse for non payment of Service tax already collected from customers

By | January 27, 2016
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CESTAT, MUMBAI BENCH Mohtamaan Industries v. Commissioner of Central Excise, Customs & Service Tax, Pune-I M.V. RAVINDRAN, JUDICIAL MEMBER AND C.J. MATHEW, TECHNICAL MEMBER ORDER NO. A/3647/2015/STB APPEAL NO. ST/18/2011 NOVEMBER  10, 2015 Makrand Joshi, Adv. for the Appellant. B. Kumar Iyer, Superintendent (AR) for the Respondent. ORDER C.J. Mathew, Technical Member – M/s Mohtamaan… Read More »