Service Tax - 24. page

Valuation of taxable services for charging service tax [section 67 read with service tax (determination of value ) Rules ,2006 ]: Where the gross amount charged for provision of service […]

Taxability of Bundled service: (a ) If various elements of such service are naturally bundled in the ordinary course of business  ,it shall be treated as provision of the single […]

Bundled Service [Section 66F (3)]: It means a bundle of provision of various services wherein an element of provision of one service is combined with an element or elements of […]

Principles of interpretation of specified descriptions of services (Rule 66F) : Section 66F (1) : Reference to a service (i.e. main service ) shall not include reference to a service […]

What is not ‘service’ [Explanation to section 65B(44)] The word service has been defined for the first time in Finance Act ,2012 under section 65B (44 ).It is an exhaustive […]

Temporary transfer or permitting the use or enjoyment of any IPR under service tax law : Temporary transfer or permitting the use or enjoyment of any IPR which includes Copyrights […]

Food related services under service tax law : Service portion in hotel/ catering contract in  an activity wherein goods being food or any other article of human consumption or any […]

Information Technology Software Services : Development ,design, programming, customization , adaption ,up gradation, enhancement ,implementation of IT Software   is a declared service but, Sale of pre-packaged or canned software are  […]

Transactions not involving transfer of right to use goods under service tax law : A car given on hire along with driver on payment of charges per month or mileage […]

Transfer of goods under service tax law : Transfer of goods by way of leasing , hiring, licensing ,or in any such manner without transfer of right to use such […]