Category Archives: CBEC Service Tax

THE ISSUE OF LEVY OF MULTIPLE TAX ON THE SAME TRANSACTION IN INDIA

THE ISSUE OF LEVY OF MULTIPLE TAX ON THE SAME TRANSACTION IN INDIA -Many a time tax payers are misled into believing that since service tax has been discharged on import of services hence the same is not chargeable to … Continue reading

Posted in CBEC Central Excise, CBEC Customs, CBEC Service Tax | Tagged | Leave a comment

Service Tax Third Amendment Rules 2014.

Government of India, Ministry of Finance (Department of Revenue), CBEC Vide its Notification No. 23/2014-SERVICE TAX, dated 5th December, 2014, In exercise of the powers conferred by clause (k) of sub-section (2), read with sub-section (1) of section 94 of the … Continue reading

Posted in CBEC Service Tax | Leave a comment

Budget 2014-15 : Clarification Regarding Manner of distribution of common input service credit under rule 7(d) of the CENVAT Credit Rules, 2004

  Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs (Tax Research Unit) vide its Circular No. 178/4 /2014 – ST dated the 11th July 2014 clarified the following: Doubts have been raised regarding … Continue reading

Posted in CBEC Service Tax | Tagged , , | Leave a comment

Budget 2014-15 : Specification of “the resident private limited company” class of persons for the purposes of section 96A of the Finance Act,1994

  Government of India, Ministry of Finance, (Department of Revenue) vide its Notification No. 15/2014 – Service Tax dated 11th July, 2014 under sub-clause (iii) of clause (b) of section 96A of the Finance Act, 1994 (32 of 1994), hereby … Continue reading

Posted in CBEC Service Tax | Tagged , , | Leave a comment

Budget 2014-15 : Place of Provision of Services (Amendment) Rules, 2014.

  Government of India, Ministry of Finance, (Department of Revenue) vide its Notification No. 14/2014 – Service Tax dated 11th July, 2014 under sub-section (1) of section 66C and clause (hhh) of sub-section (2) of section 94 of the Finance … Continue reading

Posted in CBEC Service Tax | Tagged , , | Leave a comment

Budget 2014-15 : Point of Taxation (Amendment) Rules, 2014.

  Government of India, Ministry of Finance, (Department of Revenue) vide its Notification No. 13/2014 – Service Tax dated 11th July, 2014 under clause (a) and clause (hhh) of sub-section (2) of section 94 of the Finance Act, 1994 (32 … Continue reading

Posted in CBEC Service Tax | Tagged , , | Leave a comment

Budget 2014-15 : Notification of the Interest Rate Applicable in cases of delayed payment of service tax for the purposes of section 75 of the Finance Act, 1994.

  Government of India, Ministry of Finance, (Department of Revenue) vide its Notification No. 12/2014 – Service Tax dated 11th July, 2014 under section 75 of the Finance Act, 1994 (32 of 1994) and in supersession of the notification No.26/2004-Service … Continue reading

Posted in CBEC Service Tax | Tagged , , | Leave a comment