Category: Service Tax

Unjust Enrichment in Service Tax Refund Draft Circular on application of unjust enrichment principle available for feedback and comments by 06-09-2016

Unjust Enrichment in Service Tax Refund Draft Circular Draft Circular / / 2016-Service Tax F. No. 137/29/2016-Service Tax Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Service Tax Wing Dated August 2016 To All Principal Chief Commissioners of Central Excise All …

Service Tax-Speedy Disbursal of exporters Pending refund claims under rule 5 of CENVAT Credit Rules 2004. Service Tax Circular No.195/05/2016

Service Tax-Speedy Disbursal of exporters Pending refund claims Circular No. 195/05/2016-Service Tax F. No. 137/62/2015-Service Tax Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs Service Tax Wing New Delhi, dated 15th June, 2016 To All Principal Chief Commissioners of Central Excise, All …

Service tax Audit by Department Officers-Detailed Analysis by CA Ankit Gulgulia narrating date-wise legal provisions and recent judicial rulings

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 …

Service Tax on Senior Advocates on representational services before any court, tribunal, etc. directly-indirectly to business entity. Notification 34/2016

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 …

Service Tax on Senior Advocates for services to business entity up to turnover ten lakh exempt. Mega Exemption Amendment Notification 32/2016

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 …