Home Highlights August 2013 Year 2013 This

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1. Service Tax (Third amendment) Rules, 2016 - Amendments in Half Yearly Return - Form ST-3 - Notification

2. Maintainability of application - initiation of CIRP - Corporate Debtor failed to make repayment of its debt - Whether the debt is beyond 3 years from the date of...

3. ST- 3 for the period between the 1st day of July 2012 to the 30th day of September 2012, to be submitted by the 25th day of March, 2013 - Notification

4. Disqualification of Director - deactivation of DIN - It cannot but be held that the operation of the 2014 and 2018 Amendments to the 2013 Act are prospective in nature -...

5. Refund of service tax - export of services - Though whatever balance is being shown in the accounts of the assessee has to find mention in the ST-3 but due to the said...

6. Undisclosed stock - relevant assessment year - additions for the financial year 2012-2013 relevant to assessment year 2013-2014 - Once the statements have been accepted...

7. Initiation of CIRP - time barred debt or not - Corporate Debtor had tacitly ‘Acknowledged’, its ‘Debt’ / ‘Liability’, in its ‘Balance Sheets’, for the Year ending...

8. Validity of orders under sec 201(1)/201(1A) - period of limitation - the limitation period for the financial year 2009- 10 relevant to assessment year 2010-11 expires on...

9. Validity of order u/s.201 & u/s.201(1A) - tds liability - period of limitation - As per this time limit to pass order u/s.201(1) & 201(1A) of the Act is two years from...

10. CBEC extended the last date of e-filing of Service Tax Return (ST-3) for the period July-September 2012, from 15th April to 30th April, 2013.

11. CSR expenses claimed u/s 37(1) were disallowed as the assessee-company failed to prove how expenses like building classrooms, toilets, installing LED lights or planting...

12. NEEDED URGENTLY - A COMPLETELY NEW ST-3 RETURN FORMAT - Article

13. Disallowing the loss u/s 79 - change in shareholding of the assessee company - any loss that is coming from the assessment year 2013-14 is not allowable against the...

14. Liability of Interest - point of taxation - point of time when liability to pay service tax on re-insurance services provided under the pool agreement arises - there was...

15. Proceedings initiated u/s.201(1) & 201(1A) - Period of limitation - retrospective effect of amendments - period extended from 2 years to 6 years - The provisions of...