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The common citizen, the trader [ big & small], small scale service providers, manufacturers who in normal course are not providing services would not be registered under service tax. Generally such persons would not like to be registered as it is a hassle, transaction costs would increase but at the same time they wish to be tax compliant.  

The reverse charge mechanism as well as the joint charge mechanism are normally not applicable to the Government or individual. In some cases...

Eligibility of input service credit – Sales promotion Vs Sales Commission  

The cenvat credit scheme is a beneficent legislation and allows for credits used for manufacture or service. Sales commission is paid for the following reasons: market creation/development, advertisement, sales promotion activities, identifying potential customers, negotiating with them, sourcing / funneling of orders, increasing sales etc.  

Cenvat Credit Rules prior to 1.4.11 specifically allowed...

The Central Excise as well as Service Tax have been amended post liberalization to follow the self assessment scheme. It means that the return is accepted as correct. In this type of a scheme there needs be a check against filing incomplete, incorrect, faulty returns. Therefore there are provisions for search & seizure as well as summon for giving evidence.  

In addition at times the Special audits in case of suspected revenue leakages or irregular cenvat credit the...

In this article we would examine what would be the effect of some services activity conducted in the course of a sale of immovable property in general and development of plots in particular. Consequently the impact of service tax.  We also examine the service tax implications along with few possible issues arising out of the recent decision of the Apex Court in L&T case.  

Background  

It would be relevant to understand the scheme of taxing powers set out in Constitution of...