Apr 192014
 

Recent Changes in Notifications, Circulars, Case laws- Analysis – Service Tax – By: – Madhukar N Hiregange – Dated:- 19-4-2014 – Recent Changes in Service Tax Law Introduction Service tax is a levy on provision/rendition of service in India. In the present context, it needs mention that, wherever, any Rule, Notification, Circular, Order etc override the provisions of the Act, the provision of the Act shall prevail over the all other rules, notifications etc.,. Service Tax, since its introduction

Apr 192014
 

WELFARE OFFICER – A WORKMAN? – Other Topics – By: – Mr. M. GOVINDARAJAN – Dated:- 19-4-2014 – The Welfare provisions for the employees require for the appointment of the Welfare Officer in every factory wherein 500 and or more workers are ordinarily employed. Specific Rules are framed for the purpose. The Rules may provide the duties of the welfare officers. The issue to be discussed in this article is whether the Welfare Officer comes under the definition of workman with reference to decided ca

Apr 192014
 

M/s. AVM TELEKOM Versus Commissioner of Service Tax, Chennai – Service Tax – CESTAT CHENNAI – Tri – Waiver of pre deposit – business of marketing telecom services – Incentive for work done – Applicant claim that these incentives were to be paid to the staff of the applicant, hence not liable to service tax – Held that:- Prima facie, we feel that there is nothing in the contract which shows that the payment of incentives was to the employees of the applicant and not to the applicant themselves. F

Apr 192014
 

NLC Indcoserve Versus Commissioner of Central Excise, Puducherry – Service Tax – CESTAT CHENNAI – Tri – Waiver of predeposit of interest – demand of interest – appellant submitted that they have erroneously paid the tax on reimbursement of administrative charges which is not warranted – man power recruitment or supply agency services – Held that:- applicant has taken a definite stand before the adjudicating authority that payment of tax is not warranted in this case. It is noted that the adjudic