Shifting the liability of payment of service tax on aggregator of a service where service is provided under the brand name of the aggregator, with immediate effect (from 1.3.2015)
Amendments in rules 4 (prescribing documentation, time limit and procedure for registration)
Registration for single premises shall be granted within two days of filing the application
Provisions for issuing digitally signed invoices and maintaining of records in electronic form added in rules 4A and 5 of the Service Tax Rules, 1994, with immediate effect (from 1.3.2015)
The period for taking Cenvat Credit is being extended from six months from the date of invoice to one year from the date of invoice.
Cenvat Credit allowed on input and capital goods received directly by job workers. ‘Export goods’ and ‘Exempt goods’ defined.
New exemptions for,- (a) Precondition, pre-cooling, ripening, waxing, retail packing, labeling of fruits and vegetables (b) Service by a Common Effluent Treatment Plant operator (c) Varistha Bima Yojana (d) Ambulance services (e) Admission to a museum, zoo, national park, wild life sanctuary, and a tiger reserve (f) Service provided by exhibitor of movie to a distributor or an AOP consisting of exhibitor as one of its member (g)Transport of export goods by road from the place of removal to a la
Change in abatement rates and conditions thereof for transport of passengers and goods by train; transport of goods by road by a GTA; transport of goods by vessels; executive/business class travel by air; and withdrawal of abatement on services provided in relation to chit, with immediate effect (from 1.4.2015)
Amendment in reverse charge mechanism, with immediate effect (from 1.4.2015)
To prescribe full reverse charge on manpower supply and security service provided by individual, HUF, partnership firm to a body corporate, with immediate effect (from 1.4.2015)
Prescribing reverse charge on service provided by a mutual fund agent, mutual fund distributor and agents of lottery distributor, with immediate effect (from 1.4.2015)
Amendment in rule 4(7) of the Cenvat Credit Rules to allow credit of service tax paid by recipient of service in partial reverse charge immediately on payment of tax ,with immediate effect (from 1.4.2015)
Service Tax to be levied on service by way of access to amusement facility (amusement parks, water parks , theme parks etc)
Service Tax rate is increased from 12.36% to 14%. New rate shall come into effect after the enactment of the Finance Bill, 2015.
Notification No. 42/2012-ST is being rescinded
Swachh Bharat Cess- Govt. to impose cess on all or any taxable service at the rate of 2% of the value of taxable service
We are committed to implementing a state of the art indirect tax system, the Goods and Services Tax, from April 1, 2016 - Finance Minister
Now issuing of Digital Invoices recognised in Service Tax.
The term “government” defined Section 65B(26A)
Section 80 providing waiver from penalty is proposed to be omitted.
Service Tax Notifications
Service Wise Case Laws
Issue Wise Case Laws
At a glance
Service Tax Rates
Service Tax on Advocates
Reverse Charge Mechanism
Know your dates
Relevant Excise Sections
Law & Procedure
Point of Taxation
Service Tax Registration
Service Tax Returns
Export of Services
Import of Services
Service Tax Refund
Service Tax Audit
Download Service Tax Forms
How to file
Appeal with Comm.App.
Appeal with CESTAT
Service Tax News
Central Excise Notifications
Goods & Service Tax (GST)
Accounting Code for Cess and Interest or Penalty on Cess
Education Cess on All Taxable Services:
Other Receipt (Interest or Penalty) on Education Cess:
Secondary & Higher Secondary Education Cess
on all Taxable Service:
Other Receipt (Interest or Penalty) on Secondary
and Higher Secondary education Cess:
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