Category Archives: Service Tax Articles

Service tax on movie theatres/screening of films

Service tax on movie theatres/screening of films A query had been raised by the field formation as to whether the activity of screening of film supplied by a film distributor would fall under any of the taxable services and accordingly, whether the theatre owners are required to pay service tax on amount received by them… Read More »

Seeks to notify “the resident public limited company” as a class of persons under sub-clause (iii) of clause (b) of section 96A of the Finance Act, 1994 As per Notification No. 4/2013-Service Tax

Seeks to notify “the resident public limited company” as a class of persons under sub-clause (iii) of clause (b) of section 96A of the Finance Act, 1994 As per Notification No. 4/2013-Service Tax [TO BE PUBLISHED IN THE GAZETTE OF INDIA, (EXTRAORDINARY), PART II, SECTION 3, SUB-SECTION (i)]              … Read More »

Health care Services and provision of taxability

Health care Services and provision of taxability “Health care services” means any service provided or to be provided by any hospital, nursing home or multi-specialty clinic,- To an employee of any business entity, in relation to health check-up or preventive care, where the payment for such check-up or preventive care is made by such business… Read More »

Service Tax on Non-Compete Fee

Service tax on non-compete fee  Non-compete fees If a company pays another consideration as part of an agreement to refrain from competing with it in any specified products, services or geography, that consideration is known as non-compete fee and it will be subject to service tax. By virtue of a non-compete agreement one party agrees,… Read More »