Category: Service Tax

Service Tax on Air Travel Agent & Tour Operator

Service Tax in India is levied on all types of services except a few specified services mentioned in the Negative List of Services. Service Tax on Air Travel Agents & Tour Operators is also levied and the rate of service...

Read More
Place of Provision of Service Rules 2012

Place of Provision of Service Rules 2012 help in determining the place from where the Service shall be deemed to be provided and the chargeability of Service Tax on such Services shall be decided accordingly. The Place of Provision of...

Read More
Declared Services for the purpose of Levy of Service Tax

Service Tax is levied in India on almost all types of Services (except the Negative List of Services). However, there are certain activities which are difficult to determine that whether such activities would be classified as a Service or not....

Read More
Service Tax on Digital Ads on Website & Mobile

Budget 2014 which was presented by Arun Jaitley has removed the service tax exemption that was earlier available in case of Advertising on Website and Mobile Ads. In other words, Service Tax would now be payable on Online Digital Advertisements...

Read More
Due Date for Payment of Service Tax & Int. on Late Payment

As per the Service Tax Rules framed by the Govt. of India, Payment of Service Tax should be made at regular intervals. The Service Tax collected by the Service Provider shall be paid to the credit of the Central Govt....

Read More
Tax on Sale of Property in India:- Guide to All Taxes

At the time of any real estate transaction, there are several taxes on sale of property. Some of these taxes on sale of property are to be borne by the Buyer and some are borne by the Seller. Moreover, there...

Read More
Excise Duty on Cars in India

Budget 2016 Update: 1% additional tax on cars costing above Rs 10 lakh. 1% infra cess will be levied on small petrol cars. A 2.5% infra cess will be imposed on diesel cars. 4% additional levy will be imposed on high-capacity...

Read More
Procedure for Surrender of Service Tax Registration

Every assessee having a service tax registration number and who ceases to provide taxable service for which he is registered shall surrender his service tax registration certificate immediately to the Superintendent of Central Excise. Temporary suspension of business or getting...

Read More
Service Tax Revised Return can be filed within 90 days

In case of any error, mistake or omission realised after filing of the Service Tax Return, the assessee may filed a Service Tax Revised Return to correct such error/mistake/omission. As per Rule 7B of the Service Tax Rules 1994, an...

Read More
Service Tax Exemption for Turnover below Rs 10 Lakhs

Service Tax is required to be paid on all services except those specified in the negative list of services. However, a small scale service provider has the option of availing service tax exemption in case the aggregate turnover value of...

Read More