Different practices are being followed with respect to payment of service tax on TDS portion in respect of import of services. It is not clear for the assessee whether to pay service tax including TDS or to pay net of TDS. In this article, brief analysis of relevant provisions has been made to clear the confusion which exist in minds of assessee.
In case of few specified services, service receiver has been made liable for payment of service tax as per Section 68(2) of Finance...
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Comment: The judgment has been rendered for issue prior to 1.4.2011. Since then, the definition of input service has been amended to...
Read moreThere is confusion with respect to levy of service tax on the services provided by outdoor caterers to industries after the amendment made in mega exemption notification no.25/2012 on 22.10.2013. Presently, few of the caterers have been charging and collecting service tax for such services unless questioned. In this article, we have tried to analyse and interpret the exemption entry which could be useful to many assessees availing the outdoor catering services.
An exemption...
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It is very often that the Tribunals & Courts while deciding tax disputes considers various provisions of allied laws like Law of Limitation, Foreign Exchange Management Act, 1999 & Indian Evidence Act, 1872 etc. Therefore while practicing and presenting the case before authorities, Tribunals the Advocates & Chartered Accountants need to have knowledge on various provisions of allied laws. In this article I am highlighting some of provisions of Limitation Act which are very much relevant to...
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