Category: Service Tax
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. 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 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 …
Service tax payment-registration by online information provider located in non-taxable territory to non-assesse online recipient GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 48/2016-Service Tax, New Delhi, the 9 th November, 2016 G.S.R….. (E). – In exercise of the powers conferred by sub-section (1), read …
Service tax compliance liability on online information database access-retrieval service provider from non-taxable territory to taxable territory. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 49/2016-Service Tax New Delhi, the 9 th November, 2016 G.S.R.____(E).-In exercise of the powers conferred by sub-section (2) of section …
service tax exemption-transportation by educational institutions for students, faculty and staff during the year 2013 to 2014 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 45 /2016-Service Tax New Delhi, the 30th September, 2016 8 Asvina,1938 Saka G.S.R. (E).- …
Service Tax excise arrest guidelines-Conditions precedent-Legal-factual. No arrest if offender assist in investigation deposited half of tax evaded Circular No 201/11/2016-Service Tax F.No. 137/47/2013-Service Tax Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs Service Tax Wing New Delhi, the 30rh September, …
Rank-wise limit of service tax authorities for adjudging penalty under Chapter V of the Finance Act 1994 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, the 28 September, 2016 6 Asvina, 1938 Saka Notification No. 44/2016-Service Tax GSR…(E) In …
Supreme Court stays Delhi HC judgment on Service Tax Audit by Departmental Officer or CAG The Supreme Court has stayed the judgment/decision of the Delhi High Court in the case of Mega Cabs Private Limited. In the said judgment, the Delhi High Court had declared ultra vires and struck down that …
Amendments to Service Tax Return ST-3 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, the 28 September, 2016 6 Asvina, 1938 Saka Notification No. 43/2016-Service Tax G.S.R….. (E). – In exercise of the powers conferred by sub-section (1) read …
