Home Highlights March 2016 Year 2016 This

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

2. Service tax registration form ST 1 amended to include accounting codes - Notification

3. Mandatory e-filing of ST return by all the assessee - Service Tax rules, 1994 amended.

4. Seeks to amend notification No. 12/2013- ST, dated the 1st July, 2013 so as to allow refund of Swachh Bharat Cess paid on specified services used in an SEZ - Notification

5. Adjustment of advance of service tax was paid but had not been shown in the ST-3 Return as advances and not been adjusted subsequently - Under Rule 6 of the Service Tax...

6. Non-payment of service tax - manpower supply service - differences in the figures reflected in ST-3 Returns and in form 26AS - form 26AS is not a statutory document for...

7. Evasion of service tax - huge amounts shown in exempted service column of ST-3 return - prima facie extended period of limitation is not applicable - AT

8. The notification amends serial number 8 of the Integrated Goods and Services Tax (IGST) rate notification. It inserts a new item (ivb) under column (3) for...

9. Service Tax return in Form ST-3 shall be submitted by 25-10-2012 for the period 1-4-2012 to 30-6-2012 only - rule 7(2) amended - Notification

10. Clarifications on Swachh Bharat Cess - Swachh Bharat Cess will be calculated on abated value and will be applicable on reverse charge also

11. The case involved various issues related to Service Tax, including demand on reverse charge basis for services from Indian Railways, royalty payment to State Government...

12. Seeks to amend notification No. 39/2012- ST, dated the 20th June, 2012 so as to provide for rebate of Swachh Bharat Cess paid on all services, used in providing services...

13. Refund of Swachh Bharat Cess - the Swachh Bharat Cess paid on input services has to be available as Cenvat Credit and the same can be discharged by utilizing Cenvat...

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

15. The Department initiated the case based on income tax documents, which were public documents, and the presumption is on their truthfulness. The difference in value based...