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Category Archives: Service Tax

Hidden ambiguity on Cenvat credit on rent-a-cab

Refusing to CENVAT credit on rent-a-cab services is good for revenue officers. Period till 01.04.2011, courts and tribunals allowed the credit however with action of specific exclusion in the definition of ‘Input service’ so as to disallow the credit on rent-a-cab services, most of the assessee’s became ineligible for the credit from the year 2011 onwards.

Service tax issue on Freight Forwarder on Transportation of Goods from India to abroad

The CBSE issued Circular No 197/7/2016-Service tax dated August 12, 2016, for Clarification of various doubts about “Service Tax Liability of Freight Forwarders collecting “Freight”, for shipments goving to place outside India from any port of india”.

Hospitals under Service Tax

As per Notification No: 24/2010-ST dated 22.06.2010 as per Section 65(105)(zzzzo) of the Finance Act 1994 introduced Health Services are taxable services and are applicable to payment Service Tax. Now the period medical expenses are day to day becoming more costly so Central Government that it gave Mega exemption to Medical and para medical services vide Mega Exemption Notification No:25/2012-ST dated 20.06.2012.

Taxability of various softwares in service tax

Service Tax issues in IT and ITES Sector needs for preventive Indirect Tax Audits

Software always the soft target of multiplicity of indirect taxes like Excise duty, VAT, Service tax and Customs. All major indirect taxes apply to this industry and this has created more confusion, more litigation and ultimately more revenue in the government coffers. Collecting of taxes by government is no harm, it is indeed the constitutional right of the government to levy and collect taxes. However, the recourse adopted by central and state governments by collecting the multiple taxes on the same transactions illegitimately,

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