Category: Service Tax
Service tax Audit by Department Officers-Detailed Analysis by CA Ankit Gulgulia narratting date-wise legal provisions and recent judicial rulings Major Issues to be Decided:- (a) Whether Section 94(1) read with Section 94 (2)(k) of the Finance Act, 1994 (‘FA’) to the extent that the amended Rule 5A(2) empowers …
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 33/2016-Service Tax New Delhi, the 6th June, 2016 G.S.R.____(E).-In exercise of the powers conferred by sub-section (1) read with subsection (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes …
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 34/2016-Service Tax New Delhi, the 6th June, 2016 G.S.R.____(E).- In exercise of the powers conferred by sub-section (2) of section 68 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following further …
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 32/2016-Service Tax, New Delhi, the 6th June, 2016 G.S.R.….(E).-In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government being satisfied that it is necessary …
Service tax Department can not audit under rule 5A(2)-Delhi High Court quashes/Strikes down Rule 5A2 and Notification 23/2014 Circular 181/7/2014 Ultra Vires to Finance Act. Case Law Details: W.P.(C) 5192/2015 & CM No. 9417/2015 Mega Cabs Pvt. Ltd (Petitioner) vs. UOI and Ors (Respondents) Date of Judgment: 03/06/2016 …
Krishi Kalyan Cess-Determination of Taxable Services Value GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 28/2016-Service Tax New Delhi, the 26th May, 2016 G.S.R. —(E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) …
SEZ Unit-Developer service tax refund GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 30/2016-Service Tax New Delhi, the 26th May, 2016 G.S.R. —(E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), read with …
Krishi Kalyan Cess Payment Option-Service Tax Rule 7E GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 31/2016-Service Tax New Delhi, the 26th May, 2016 G.S.R….(E).-In exercise of the powers conferred by sub-section (1) read with subsection (2) of section 94 of the Finance Act, 1994 …
Accounting Code for Krishi Kalyan Cess Payment Circular No. 194/04/2016-ST F. No. 354/31/2016-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) Dated the 26th May, 2016. To Principal Chief Commissioners of Customs and Central Excise(All) Principal Chief Commissioners of Central Excise & Service Tax …
Service Tax Mega Exemption Government local authority Amendments GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 26/2016-Service Tax New Delhi, the 20th May, 2016 G.S.R.….(E).-In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) and …