Online, mobile ads turn costlier         Government to approve GST by the end of the yeay, FM; 11 JULY         CBI Arrests Jewellery Appraiser From IGI Airport in Graft Case: 21 June 14         Service tax officer arrested for using fake certificates to get govt jobs         Shaktikanta Das appointed as Revenue Secretary; 14 june         Customs officer sentenced to 2 years RI in DA case; 11 june         Videocon group official arrested for service tax evasion; 23 April 14         commissioner Central Excise and Customs of Kolkata A M Sahay ARRESTED by CBI: 04.04.14         Punj Lloyd faces Rs 61 crore service tax evasion charges; 28, Feb 14         Sunil Dahiya Director of Vignesgwara Developers arrested by Delhi Service Tax for evasion of Rs 7 crores tax. Remanded to 14 days judicial custody: 27 Jan 14         Govt proposes online filing of performance report for babus         Public servants told to show respect to MPs after 15 parliamentarians complain of misbehaviour         Fin Min may form new anti-evasion, intel unit for service tax         Arrest provisions to check service tax evasion Chairman CBEC         FIU to track service tax evasion         Even after clean chit during departmental proceedings the issuance of showcause notice would not spell double jeopardy: CAT         Temples under Service Tax net for keeping elephants         
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recently asked questions
Reading Rule 2(f) and Rule 9(c) of Place of Provision of Services Rules, 2012, the engineer is an intermediary who facilitates provision of a service (the main service) by you (the service provider) to your customer (the service reliever) and in such cases, your location is the place of provision of services. The engineer provides service to you and so, you have to discharge your service tax liability, under the reverse charge mechanism.
In our opnion the mobile companies are entitled to avail the Cenvat credit of the components used in erection of towers. As this credit is subsequently used in paying the service tax to the department. Cenvat credit is available on inputs as well as capital goods. Interestingly the definition of inputs and capital goods as defined under the Cenvat credit rules is not as once perceives in common parlances. However The tribunal Mumbai has held that the towers are not capital goods. It was also argued that If the towers and parts thereof are not capital goods falling under Rule 2(a)(A) of the CENVAT Credit Rules, 2004, then they should to be recognized as inputs under Rule 2(k). However the Honorable Tribunals had a different view. In case of Bharti Airtel Ltd.Vs. CCE, Punethe Hon tribunal held that subject items are neither capital goods under Rule 2(a) nor inputs under Rule 2(k) of the CENVAT Credit Rules, 2004 and hence CENVAT credit of the duty paid thereon is not admissible to the appellant. The parties are now in Mumbai HC against the above order
In case where an assessee has paid to the credit of Central Government any amount in excess of the amount required to be paid towards service tax liability for a month or quarter, as per the prevailing service tax rules, the assessee may adjust such excess amount paid by him against his service tax liability for the succeeding month or quarter. Earlier the government had put a monetary cap. This monetary limit of Two Lakhs Rupees for adjustment of excess tax paid has been done away with effect from 01.04.2012 vide Not No. 03/2012 dt. 17.03.2012The excess amount paid should not be on account of reasons involving interpretation of law, taxability, valuation or applicability of any exemption notification. Thus practically excess tax paid on these counts are not adjustable and the only route available is the tedious refund mechanism
In case of any difficulty in accessing or using the ACES Application, assessees can seek help of the ACES Service Desk by sending e-mail to or calling up national toll free number 1800 425 4251 on any working day from Monday to Friday between 9 AM and 7 PM.
We provide engineering services to a firm in the US. We asked a free lancer engineer based in the US to interact with our customer for certain analysis and to submit a report to the customer. Are we required to pay service tax on the payment that we make to the engineer, even though his service is provided in the US?

Sir, We wish to know the availability of input credit in respect of mobile towers erected by mobile companies.

I have paid some service tax excess. It was not actually due. Can I adjust the same on my on or how do i do it.

Sir i am facing difficulty in filing the service tax returns. Whom should I contact. Pl send a early reply.

What's New
Snippets on Indirect Taxes in Budget

19 Gr A CBEC officers missing from duty for five years: 2 7 14

Reward scheme extended to cases of recovery

Service Tax - Payment through CENVAT credit account - Not a valid payment -13.05.14

DRI asked to monitor service tax collection

Cadre recast only if CBEC meets tax collection target

Caution call on tax arrests

Government entities get a preferential treatment over the public

Marriage a social and not a religious function. Service of mandap keeper taxable

No penalty if tax and interest paid before SCN

CBEC has set up a Service Desk with National toll-free No. 1800 425 4251, which can be accessed by between 9 AM to 7 PM

Rate of tax under WCT service

Gratuity of retiring personale cannot be withheld for any purpose other than those pertaining to government accommodation

Tough Recovery proceedings to be initiated

CENVAT reversed later is as good as CENVAT not availed

Issue of Single notice of personal hearing for 3 or 4 consecutive dates - To be counted as One Opportunity

Pay service tax online. A step by step guide.

service specific accounting code restored

Service Tax refund vis-a-vis Drawback

All about filing returns

Knotty directive delays the process of clearing disciplinary actions.

Vigilance clearance for promotion, Comprehensie Instructions

Documents required to be submitted alongwith the ST-1 application for the purpose of registration

By Bipin Sapra, Tax Partner EY
Budget 2014: Will GST Find A Mention?
July 2, 2014
By High Court of Gujrat
Service Tax not collected but paid is a allowable business expenditure
13 June 14
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