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Budget II - Amendments from 01.03.2015

Service Tax - By: - CA Akash Phophalia - Dated:- 2-3-2015 Last Replied Date:- 30-12-1899 - Changes in Service Tax to be made effective from 1st March 2015. As the amendment took place in the definition of intermediary clause (f) of Rule 2 of Place o .....

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r aggregator model, the aggregator, or any of his representative office located in India, is being made liable to pay Service Tax if the service is so provided using the brand name of the aggregator in any manner. If an aggregator does not have any p .....

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notification no 30/2012 dated 20.06.2012. Notification No 5/2015 dated 01.03.2015 The notification describes the meaning of aggregator as a person, who owns and manages a web based software application, and by means of the application and a communica .....

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t is to say, a name or a mark, such as an invented word or writing, or a symbol, monogram, logo, label, signature, which is used for the purpose of indicating, or so as to indicate a connection, in the course or trade, between a service and some pers .....

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respect of any service provided or agreed to be provided by a person involving an aggregator in any manner, the service receiver is liable to pay 100% of the tax liability. The process of registration has been changed with immediate effect. Accordin .....

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n introduced for issue of digitally signed invoices and their records are required to be kept accordingly. Further CBEC is to notify the conditions, safeguards and procedures to be followed in this regard. Scope of advance rulings have been made eff .....

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