The Central Government has issued “Six” Service Tax Notifications, an analysis of the same are as follows: S. No. Notification No. Provision Analysis 1. Notification No. 18 /2012-Service Tax Dated […]
All posts by Anisha Sharma - 5. page
Professional Tax Consultant and Article Writer
New Service Tax Regime on Negative List applicable from 1st July 2012
New Service Tax Regime on Negative List applicable from 1st July 2012 The Central Government vide Notification No. 19/2012-ST dated 05.06.2012 has announced Date of Introduction of new regime of […]
Definition of ‘service’ under the new service tax law – ‘simply’ highly complicated
Definition of ‘service’ under the new service tax law – ‘simply’ highly complicated? S Sivakumar, CA The FM has announced that the new service tax law would come into effect […]
ANNUAL RETURN MAY BE A BASE TO ESTABLISH COMMERCIAL ACTIVITY OF A COMPANY FOR LEVY OF SERVICE TAX.
Case law referred to: ‘Godavari Khore Cane Transport Co. (P) Limited V. Commissioner of Central Excise, Aurangabad’ –(2012 (6) TMI 43 (Tri)). The appellant supplied sugar cane to the […]
The Service Tax (Settlement of Cases) Rules, 2012 and related provisions – an analysis.
Observations of the author on the settlement scheme: On perusal of the relevant provisions and the application form for settlement, as reproduced below with highlights, the following points emerges: Certain […]
SERVICE TAX (SETTLEMENT OF CASES) RULES, 2012 – AN OVERVIEW.
Section 94(2)(j) of Finance Act, 1994 gives power to the Central Government, by notification in the official gazette, make rules to provide for the settlement of cases, in accordance […]
SERVICE TAX (COMPOUNDING OF OFFENCES) RULES, 2012 – AN OVERVIEW.
Section 94 (2)(i) of the Finance Act, 1994 gives power to the Central Government to make rules to provide for the amount to be paid for compounding and the […]
A FOOTNOTE CANNOT GUIDE OR CONTROL A RETURN FILED BY AN ASSESSEE.
A footnote is used to be given at the end of the printed page to give amplification of the subject dealt. A footnote if at all can be for […]
SERVICE OF ORDER BY SPEED POST IS NOT A VALID MODE OF SERVICE.
Department of Posts started the Speed Post from August 1986 for providing time bound and express delivery of letters, documents and parcels across the country and around the world. […]
ONCE ALL CONDITIONS UNDER SEC.220 (2A) WERE SATISFIED WAIVER OF PART OF INTEREST IS NOT JUSTIFIED.
Section 220(2) of the Income Tax Act, 1961 (‘Act’ for short) prescribes interest at the specified rate for the delay in payment of income tax within the stipulated time […]