Category: Service Tax

Service Tax Mega Exemption-online information database services and goods transportation by service provider located in non-taxable territory withdrawn

Service Tax Mega Exemption-online information database services and transportation of goods by service provider located in non-taxable territory withdrawn Seeks to amend notification No. 25/2012-ST dated 20.06.2012 so as to (i) withdraw the exemption from service tax for services provided or agreed to be provided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 …

Restaurants billing service charges optional to pay by consumers who have discretion to pay such service charge or not-Press Release

Restaurants billing service charges optional to pay by consumers who have discretion to pay such service charge or not-Press Release 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 …

Person located in non-taxable territory-exemption from service tax digital invoice, bill or challan authenticated by digital signature-Notification

Person located in non-taxable territory-exemption from service tax digital invoice, bill or challan authenticated by digital signature-Notification GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 53/2016-Service Tax, New Delhi, the 19th December, 2016 G.S.R….. (E). – In exercise of the powers conferred by sub-section (1), …

Online information-database access-retrieval services POPS Rules-2012 amendment in definition of telecommunication services

Online information-database access-retrieval services POPS Rules-2012 amendment in definition of telecommunication services  The service tax is payable only with respect to services rendered within taxable territories which in turn signifies that the determination of place of services are of paramount importance in deciding the taxability of a service. …

Service Tax jurisdiction-online information-database access-retrieval services provided from non-taxable territory-Notification

Service tax Jurisdiction-online information-database access-retrieval services provided from non-taxable territory. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 50/2016-Service Tax New Delhi, the 22nd November, 2016 G.S.R.—(E).- In exercise of the powers conferred by clause (b) of section 2 of the Central Excise Act, 1944 (1 …

Service tax exemption withdrawal on cross border B2C OIDAR services provided online/electronically from a non-taxable territory to consumers in India

Service tax exemption withdrawal 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 …