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Service Tax - Articles By: CA DEV KUMAR KOTHARI |
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Directors- monthly payment, perquisites hiring and firing, etc. considered essential to establish employer-employee relationship between company and director be CESTAT. – Case of Brahm Alloy Ltd needed better representation, judgment deserve reconsideration
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By: - CA DEV KUMAR KOTHARI
Dated:
May 9, 2019
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Free of cost material (FOC) not to form part of value of service
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By: - DEV KUMAR KOTHARI
Dated:
March 5, 2018
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Service tax- Expected ease for small service providers and suggestion for exemption of tax duty on large tax payers for ease of business and taxation – no purpose in first collect and then refund policy need a change to make business easy
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By: - CA DEV KUMAR KOTHARI
Dated:
February 10, 2016
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Updates about provision relating to service tax audit- Amended rule 5A also seems to be ultravirse and invalid provision.
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By: - CA DEV KUMAR KOTHARI
Dated:
December 29, 2014
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Service Tax- some important changes with effect from 1st October, 2014
2 Comments
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By: - CA DEV KUMAR KOTHARI
Dated:
August 29, 2014
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No TDS on Service Tax
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
September 3, 2013
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SERVICE TAX - TENANT IS LIABLE- CONTRACT ACT ARBITRATION ETC.
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By: - CA DEV KUMAR KOTHARI
Dated:
June 17, 2013
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Reimbursement of expenses is not part of charges for taxable services, Rule providing inclusion is ultravirse the Act.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
December 27, 2012
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SMALL SERVICE RECEIVERS UNDER REVERSE CHARGE METHOD – CLEAR EXEMPTION IS DESIRABLE – the exemption should be qua sum total of value of taxable services rendered and taxable service received under RCM.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
September 29, 2012
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Service Tax – Reverse charge method (RCM) will be more effective and simple than mechanism of Service Tax Deduction at Source(STDS) .
1 Comment
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By: - C.A. DEV KUMAR KOTHARI
Dated:
September 14, 2012
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Reverse charge method of service tax- further expansion in piecemeal manner- a major and wholesome inclusion of all small and less organized service providers is required for simplification and better control etc.
1 Comment
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By: - C.A. DEV KUMAR KOTHARI
Dated:
August 13, 2012
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RAILWAYS- WHY REPEATED AND SHORT TERM EXEMPTIONS which lead to uncertainty?
3 Comments
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By: - C.A. DEV KUMAR KOTHARI
Dated:
July 6, 2012
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Services becoming taxable w.e.f. 01.07.2012- advisable to pay and to receive evidence of payment before 30.06.2012 to avoid extra liability, contingency and disputes.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
June 15, 2012
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The Service Tax (Settlement of Cases) Rules, 2012 and related provisions - an analysis.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
June 4, 2012
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SUPPORT SERVICE BY GOVERNMENT, LOCAL AUTHORITIES ETC. WILL BE TAXABLE UNDER REVERSE CHARGE METHOD- A MAJOR BURDEN ON SERVICE RECEIVERS AND LIKELY REVENUE LOSS. SERVICE PROVIDERS MUST BE TAXABLE IN SUCH CASES.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
May 29, 2012
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MORE WIDE REVERSE CHARGE METHOD OF SERVICE TAX IS DESIRABLE – THAT WILL IMPROVE COLLECTION OF TAX CONSIDERABLY.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
May 28, 2012
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Extensions should be made for reasonable period to avoid repetitive extensions – second article .
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By: - C.A. DEV KUMAR KOTHARI
Dated:
January 12, 2012
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Extensions should be made for reasonable period to avoid repetitive extensions. - Filing of Service tax return
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By: - C.A. DEV KUMAR KOTHARI
Dated:
December 31, 2011
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PERSON LIABLE TO PAY SERVICE TAX CAN ONLY CHALLENGE LEVY.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
October 4, 2011
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SERVICE TAX ON RENTING OF COMMERCIAL PREMISES - UPHELD BY FOUR HIGH COURTS WITH RETROSPECTIVE EFFECT. RETROPSEECTIVE AMENDMENTS - VERY UNFORTUANTE BUT HAVE BECOME ORDER OF THE DAY AS GOVERNMENT SHIELDS MISTAKES BY SUCH AMENDMENTS.
3 Comments
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By: - C.A. DEV KUMAR KOTHARI
Dated:
September 29, 2011
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