Order traversing beyond SCN – a detailed note under Central Excise and Service Tax

Central Excise Central Excise duty is an indirect tax that is levied on the manufacturers of goods in India. Though there is no express definition of goods when it comes to levying the Central Excise duty, thus the definition of the same has been borrowed from the Sales of goods act 1930, which includes all

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Transformation of Finance Act, 2016 & its interface in service tax

Changes in Service Tax The Finance Act,2016[1] has made significant changes in Service tax and such changes have mixed impact on the Taxpayers Amendment Pertains to Point of Taxation Rules, 2011[2], (“POTR”) W.e.f, 1st Mar,2016

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SERVICE TAX VALUATION

 The article deals with the nature of service tax valuation, what is the meaning of the same, what all things are to be included and what are things are to be excluded while calculating the value at which service tax is to be paid, at the end while pointing out the loopholes in the process Read More

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Levy of Service Tax on Educational Services

  Before we can talk about the question of taxability of educational services, it is important to know to know the nature of education, service and imposition of tax. Education is the bedrock of human civilization

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Pecuniary Loss vs. Interest – under Central Excise and Service Tax provisions

  The article will be dealing with the rate at which interest rate is applicable under central excise and service tax regime in case of default.Further the principle of pecuniary loss would be discussed as to the current stance of judiciary on the said principle and how the principle has become an evident need in Read More

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‘Tolerate’ an Act- Applicability of ST in an Employment Agreement

  This article seeks to examine the meaning of the word ‘tolerate’ in s. 66E of the Finance Act, 1994 and what it entails. It seeks to understand the purpose of the provision and the areas of its applicability; it seeks to understand the implication it has to an employee who wishes to terminate his Read More

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Taxability of e-commerce under Service Tax and VAT

Download Transactions done through internet as medium are known as e-commerce. This medium of transmission has made possible international transmission of services that was not possible earlier by the existing modes of transmission, that is, television, fax and phone.

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Take Away or Home Delivery of Foods- Decoding the Service Tax Applicability

Food delivery gained prominence in the period of World War II when the Women’s Volunteer Service in the United Kingdom delivered food to homes that had been bombed and ravaged in such a manner.

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