TMI Short Notes

TMI Short Notes on various issues

1601. Are there any different guidelines for registration of a single premises? if yes, what are the guidelines for registration of a single premises?

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1602. What are the principles for determining essential character of a product, in case they are naturally bundled?

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1603. Whether service tax liability can be discharged by the agent, appointed by the service provider?

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1604. What is the liability /consequence if service tax payment has been made in wrong head?

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1605. Whether Service tax payment is allowed on cash receipt basis ? if yes, in what cases payment is allowed on cash basis instead of accrual basis?

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1606. Whether a circular contrary to the provisions of law is valid and enforceable in the eyes of law?

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1607. Whether circulars are binding on Courts including High Court and Supreme Court?

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1608. Whether circulars are binding on Qusi judicial authorities? If Yes, to what extent and scope / limitation?

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1609. Whether components of a composite transaction amounting to supply of labour/rendition of service(s), under a works contract ought to be classified only under Section 65(105)(zzzza) of the Finance Act, 1994 (the Act) - inserted by the Finance Act, 2007, w.e.f 01-06-2007; or are also comprehended within the ambit of existing (as on 01-06-2007) taxable services such as Commercial or Industrial Construction Service (CICS);Construction of Complex Service (COCS); or Erection, Commissioning or Installation Service (ECIS).

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1610. Specified persons for the purpose of Advance Ruling u/s 96A of the Chapter V of the Finance Act, 1994

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