BUDGET – III (New registration process) W.e.f 01.03.2015 new process of registration shall be applied the sequence is as under :- First you Should fill online form ST-1. Except Govt.Deptt.PAN number is mandatory . E-mail and mobile number is mandatory latest by 30.04.2015
Category Archives: Service Tax
Service tax rates,taxable services in india
Mandatory Pre Deposit – An Overview Finance Bill (No.2) 2014 has vide Clause 98 has proposed an amendment in Section 35F of Central Excise Act that the appeal against an Order passed by lower authorities will not be entertained unless the appellant has made a 7.5 per cent in case of first stage appeal or […]
What about education cess on clearing of goods fully exempt from Customs duty ? When goods are fully exempted from Customs duty or are cleared without payment of Customs duty,Education cess under the Customs would not be levied.Commissioner of Customs, Tuticorin Vs. DCW Limited [2014 (12) TMI 728 – Madras High Court]
Service tax should be refunded if paid but not considered as payable When Service tax paid by the assessee but considered as not payable and treat as deposit should be refunded accordingly In the case of Roshan R Jaiswal (Appellant) Vs. Commissioner of Central Excise, Nagpur [2014-TIOL-2308-CESTAT-MUM] The Appellant is a distributor for Bharat sanchar nigam limited […]
Revised Rate of Interest in Service Tax Vide Notification No 12/2014-ST dated 11.7.2014, rate of interest to be charged on delayed payment of service tax has been enhanced w.e.f. 1.10.2014, based on period of delay. Thus, longer the delay period , higher would be the rate of interest payable. Accordingly, the rate of interest shall […]