Category Archives: other

Applicability of service tax

Applicability of service tax As per section 66B of finance act, 1994, service tax is applicable only on the taxable services. And here taxable services means: Provided or agreed to be provided by a person to another In the taxable territory And should not be specified in the negative list As per charging section of… Read More »

Provision of service by an employee to the employer under service tax

Provision of service by an employee to the employer under service tax Services that are provided by the employee to the employer in the course of employment are outside the ambit of services. Services provided outside the ambit of employment for a consideration would be a service. For example, if an employee provides his services… Read More »

Meaning and scope of term ‘service’ under service tax

Meaning and scope of term ‘service’ under service tax Service is (Sec 65B (44)) Any activity For consideration Carried out by a person for another And includes a declared service In the absence of any of these essential ingredients, the activity will be not be considered as service. Also, the activities which are covered under… Read More »

Meaning of term ‘service’ under service tax

Meaning of term ‘service’ under service tax Service is (Sec 65B (44)) Any activity For consideration Carried out by a person for another And includes a declared service In the absence of any of these essential ingredients, the activity will be not be considered as service. Also, the activities which are covered under the declared… Read More »

List of various form used in compliance of service tax

List of various form used in compliance of service tax   form Applicability of form ST – 1 Application form for registration under Section 69 of the Finance Act, 1994 ST – 2 Certificate of registration under Section 69 of The Finance Act, 1994 (32 of 1994) ST – 3 Return under Section 70 of… Read More »