Service Tax: Notification

50/2010-ST, Dated: 08/10/2010	Exempts certain services from Service Tax
49/2010-ST, Dated: 08/10/2010	Amends Service Tax Rules, 1994 [Service Tax (Second Amendment) Rules, 2010]

Johnny and Service Tax Refund [Series- II] Part 1: ‘INVOICE’

Prepared By: -  CA. Pradeep Jain
Mayank Palgauta


We have already written one complete series of articles for the refund of service tax to exporters under notification no. 41/2007-ST. The litigation on the same is still going on. The Government has come up with the new notification no. 17/2009-ST dated 7th July, 2009 to make the scheme simple so that the refund is available to the exporters conveniently.Read More

Point of Taxation Draft Rules– Gennie of the Magic Lamp

CA. Pradeep Jain
CA. Preeti PariharCA. Ridhi Anchalia
Introduction-



“Alladin & his magic lamp” - hearing the stories since ages. Gennie fulfilling the desires sound too good, but what if it comes out and becomes uncontrollable… too difficult to put him in again… Now let’s take a look into its latest version – “The Government and drafts rules for determining the point of taxation”. The government has come out proposing new rules namely - Point of Taxation (for Services Provided or Received in India) Rules, 2010 (hereinafter referred as the draft rules).Read More

ADMINISTRATION IN GST – MOVING UPSTAIRS OR DOWNSTAIRS

Prepared By:

CA Pradeep Jain,

CA Preeti Parihar and

Sukhvinder Kaur, LLB [FYIC]



Introduction:



“Too many cooks spoil the broth” perhaps this would have been in the thoughts of Group on Implementation of GST while analyzing the organizational structure for GST. This group is a committee constituted by the Government that has been framed to analyze all the aspects which will be affected by implementation of GST. On 12.07.2010, the Group has given their report. In this article, we are discussing the administrative changes proposed by the Group under GST regime.Read More

Sequence to Uniqueness for Associated Enterprises

Prepared By:
CA Pradeep Jain,
CA Ridhi Anchalia and
Sukhvinder Kaur, LLB [FYIC]

Introduction: -

Every Finance Act brings with it some new services under the purview of the Service Tax. The Associated Enterprises were also a part of those services that were brought under Service Tax Act in the year 2008 vide the Finance Act. From the beginning the service of the Associated Enterprise is walking with some uniqueness. We had earlier also written an article titled “Associated Enterprise under Service Tax’ throwing light on the unique issues related to levy of service tax on mere book entries by Associated Enterprises. Read More

No Room for Builders under Service tax net

Prepared By:

CA Pradeep Jain

Sukhvinder Kaur, LLB

Introduction: -



The amendment relating to Construction service has big implications and everyone is talking about the same. We have already written an article titled ‘Deeming Construction Service: Caught in Tax Net’ on the same. This was also available on our website as well as published on taxindiaonline.com also. Through this article, we are taking deeper look on the matter.Read More..

Service Tax: Circulars

130/12/2010-ST, Dated: 20/09/2010	Instructions regarding powers of adjudication of Central Excise Officers in Service Tax cases
129/11/2010-ST, Dated: 21/09/2010	Regarding service tax on on-going works contracts, new services notified through the Finance Act 2010 (14 of 2010) and classification under the Export of Services Rules 2005 and Taxation of Services (Provided from Outside India and Received in India) Rules, 2006
128/10/2010-ST, Dated: 24/08/2010	Service tax on on-going works contracts entered into prior to 01.06.2007
127/09/2010-ST, Dated: 16/08/2010	Service tax on commercial training and coaching – clarification whether ‘donation’ is ‘consideration’ – regarding
126/08/2010-ST, Dated: 10/08/2010	Regarding Service tax on commission received by Primary Dealers dealing in Government Securities
Explanatory Notes to Draft Point of Taxation Rules	Explanatory notes have been prepared to explain the Draft Point of Taxation (for Services Provided or Received in India) Rules
125/07/2010-ST, Dated: 30/07/2010	Regarding Accounting Codes for the taxable services introduced vide the Finance (No.14) Act, 2010
TRU Letter No. 334/03/2010-TRU, dated: 01/07/2010	Issuance of notifications after enactment of the Finance Act, 2010
124/6/2010-TRU, Dated: 29/06/2010	Accounting Codes for the taxable services introduced vide the Finance (No.14) Act, 2010-regarding
123/05/2010 – ST, Dated: 24/05/2010	Applicability of service tax on laying of cables under or alongside roads and similar activities – clarification regarding.
122/03/2010 – ST dtd: 30/04/2010	Clarification regarding availment of credit on input services
121/3/2010-ST, Dated: 26/04/2010	Regarding Service tax on Container Detention Charges
120(a)/2/2010-ST, Dated: 16/04/2010	Regarding Service tax on re-insurance commission
TRU Letter Dated: 27/02/2010
120/01/2010-ST, Dated: 19/01/2010	Problems faced by exporters in availing refund of excess credit – regarding

Service Tax: Notifications

48/2010-ST, Dated: 08/09/2010	Amends Notification No. 30/2005 – Service Tax, dated 10th August 2005
47/2010-ST, Dated: 03/09/2010	Regarding exemption to service of outdoor catering
46/2010-ST, Dated: 03/08/2010	Amends Notification No.19/2007-Service Tax, dated 12th May, 2007
Draft Point of Taxation (for Services Provided or Received in India) Rules	The Government of India proposes to issue Point of Taxation (for Services Provided or Received in India) Rules, 2010
45/2010-ST, Dated: 20/07/2010	Regarding levy of service tax on all taxable services relating to transmission and distribution of electricity
44/2010-ST, Dated: 20/07/2010	Amends the Service Tax Return Preparer Scheme, 2009
Corrigendum to Notification No. 40/2010-ST, dated: 28/06/2010	Corrects Notification No. 40/2010-ST, Dated 28/06/2010
Corrigendum to Notification No. 39/2010-ST, Dated: 28/06/2010	Corrects Notification No. 39/2010-ST, dated 30/06/2010
Corrigendum to Notification No. 36/2010-ST, Dated: 28/06/2010	Corrects Notification No. 36/2010-ST, dated 28/06/2010
43/2010-ST, Dated: 30/06/2010	Amends Notification No.13/2008-Service Tax dated 1st March, 2008
42/2010-ST, Dated: 28/06/2010	Exempts certain taxable service of commercial or industrial construction when provided wholly within the airport
41/2010-ST, Dated: 28/06/2010	Exempts certain services when provided wholly within the port or other port or airport
40/2010-ST, Dated: 28/06/2010	Amends Notification No.1/2006-Service Tax, dated 1st March, 2006
39/2010-ST, Dated: 28/06/2010	Amends Service Tax Rules, 1994
38/2010-ST, Dated: 28/06/2010	Exempts certain taxable service of commercial or industrial construction
37/2010-ST, Dated: 28/06/2010	Amends Notification No.17/2009-Service Tax, dated 7th July, 2009
36/2010-ST, Dated: 28/06/2010	Regarding exemption to certain taxable services
M.F.(D.R.) ORDER NO. 1/2010 Dated: 22/06/2010	Makes Service Tax (Removal of Difficulty) Order, 2010
35/2010-ST, Dated: 22/06/2010	Amends Notification No.09/2010-Service Tax, dated the 27th February, 2010
34/2010-ST, Dated: 22/06/2010	Amends Notification No.08/2010-Service Tax, dated the 27th February, 2010
33/2010-ST, Dated: 22/06/2010	Amends Notification No.07/2010-Service Tax, dated the 27th February, 2010
32/2010-ST, Dated: 22/06/2010	Regarding exemption to the taxable service provided for distribution of electricity
31/2010-ST, Dated: 22/06/2010	Regarding exemption for certain services when provided within a port or an airport
30/2010-ST, Dated: 22/06/2010	Regarding exemption for tournaments or championships
29/2010-ST, Dated: 22/06/2010	Amends Notification No.1/2006-Service Tax, dated the 1st March 2006
28/2010-ST, Dated: 22/06/2010	Regarding exemption to construction of complex when provided to Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana
27/2010-ST, Dated: 22/06/2010	Regarding exemption for passengers embarking on a journey originating or terminating in an airport located in specified States of India
26/2010-ST, Dated: 22/06/2010	Regarding exemption to the services referred to in clause (zzzo) of sub-section (105) of section 65 of Finance Act, 1994
25/2010-ST, Dated: 22/06/2010	Regarding exemption to air transport of passengers
24/2010-ST, Dated: 22/06/2010	Enactment of Finance Act, 2010
23/2010-ST, Dated: 29/04/2010	Regarding exemption to Modular Employable Skill courses.
22/2010-ST, Dated:30/03/2010	Amends Notification No. 09/2010-Service Tax, dated 27th February, 2010
21/2010-ST, Dated:30/03/2010	Amends Notification No. 08/2010-Service Tax, dated 27th February, 2010
20/2010-ST, Dated:30/03/2010	Amends Notification No. 08/2010-Service Tax, dated 27th February, 2010
19/2010-ST, Dated: 23/03/2010	Amends Notification No. 19/2007 dt 12.5.2007 with regard to amendment in the composition of Committee of Commissioners consequent upon creation of Commissioners of Service tax Mumbai I for review of orders of Comm (Appeals)
Finance Bill, 2010-11-Service Tax Provisions
18/2010-ST, Dated:02/03/2010	Corrigendum to Notification No. 17/2010-Service Tax, dated 27th February, 2010
17/2010-ST, Dated: 27/02/2010
16/2010-ST, Dated: 27/02/2010
15/2010-ST, Dated: 27/02/2010
14/2010-ST, Dated: 27/02/2010
13/2010-ST, Dated: 27/02/2010
12/2010-ST, Dated: 27/02/2010
11/2010-ST, Dated: 27/02/2010
10/2010-ST, Dated: 27/02/2010
09/2010-ST, Dated: 27/02/2010
08/2010-ST, Dated: 27/02/2010
07/2010-ST, Dated: 27/02/2010
06/2010-ST, Dated: 27/02/2010
05/2010-ST, Dated: 27/02/2010
04/2010-ST, Dated: 27/02/2010
03/2010-ST, Dated: 27/02/2010
02/2010-ST, Dated: 27/02/2010
01/2010-ST, Dated:19/02/2010	An assessee has paid a total service tax of rupees ten lakh or more by using CENVAT credit or through PLA, he must deposit the service tax electronically i.e. through on-line internet banking. Furthermore, submission of return is also compulsory through online.