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Intermediary Services – Legal Overview under Service Tax Act

Intermediary Services – Legal Overview under Service Tax Background: Ever since the Service Tax based on negative list is introduces there is lack of clarity on intermediary and its taxability. Initially intermediary were liable to be taxed if those are provided for services. However in 2014 supply of goods are also added in definition of […] Read More...

Service tax on Google Adsense

Prior to 2014, Digital Ads or commonly known as Google Adsense were specifically exempted from the levy of service tax in India and were specifically mentioned in the Negative List of Services. However, this exemption has now been withdrawn and Google Adsense or Digital Ads are no longer part of the Negative List of Services. […] Read More...

Service tax on ‘Any services’ provided by Government under Reverse Charge w.e.f. April 1, 2016: Related Changes/ Clarification

Effective from April 1, 2016, under clause (iv) of Section 66D(a) of the Finance Act, 1994/Service Tax Law (“the Finance Act”), the words ‘support services’ have been substituted by the words ‘any service’ thereby, , any services provided by the Government or Local authority to a Business Entity [Section 109(1) of the Finance Act, 2015 read with […] Read More...

Taxability of TDR under Service Tax

Taxability of TDR Service tax legislation has seen a lot many changes from the days it was introduced and has always been evolving to ensure effective revenue collection. A large number of issues tend to be matter of disagreement between the revenue authorities, trade at large and consultants / experts. Obviously most of them go […] Read More...

Service Tax on Aggregator Services

Aggregator Service: The term “aggregator” has been defined under Service Tax Rules, 1994 as “a person, who owns and manages a web-based software application, and by means of the application and a communication device, enables a potential customer to connect with persons providing service of a particular kind under the brand name or trade name […] Read More...

Service tax and its changes

How to Determine whether a service is not taxable under New ST Law Follow below steps: If Service Falls Under Below categories then Service Tax is not taxable. Step 1 Check whether Service is excluded from defination of service. Exclusions from defination of service: Merely Transfer of Title in Goods Transaction in money and Actionable […] Read More...

Service Tax Circulars

Background: Good Transport Agency has been defined to mean any person who provides service to a person in relation to transport of goods by road and issues consignment note, by whatever name called. In addition to transportation services, GTA also provides various ancillary services such as loading/ unloading, packing/unpacking, transshipment, temporary storage etc., which are […] Read More...