Service Tax

Seeks to amend notification No. 30/2012-ST dated 20.06.2012 so as to specify the person complying with the sections 29, 30 or 38 read with section 148 of the Customs Act, 1962 (52 of 1962) as the pers...

United Nations has six Principal Organs i.e. General Assembly, Security Council, Economic & Social Council, Secretariat, International Court of Justice and Trusteeship Council. Further, these Organs a...

Procedure for online payment through foreign banks in respect of OIDAR Service Tax Payments by Non-Taxable Territory (NTT) Assessees1. The Taxpayer need to have an internet banking account in one of t...

Press Information BureauGovernment of IndiaMinistry of Consumer Affairs, Food & Public Distribution02-January-2017 15:06 ISTRestaurants billing ‘service charges’ in addition to taxes is optional: Depa...

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]Seeks to amend Service TaxRules, 1994 so as to allow a person located in non taxableterritory providing onl...

F. No. 137/ 155 /2012-Service Tax( Part-I)Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Excise and CustomsService Tax WingNew Delhi, the 9th December , 2016ToAll Principa...

Seeks to amend exemption notification No. 25/2012-ST dated 20.06.2012 so as to exempt services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a...

Amendments in provisions related to ‘Online information & database access or retrieval services’ Sub: Amendments in the provisions related to ‘Online information and database access or retrieval servi...

Seeks to amend Place of Provision of Services Rules, 2012 so as to exclude ‘online information and database access or retrieval services’ from the definition of ‘telecommunication services’.GOVERNMENT...

All the TEMP based Registrants (Central Excise & Service Tax) are advised to get converted into PAN based Registrants immediately since only the PAN based Registrants will be considered for migration...

Seeks to amend notification No. 20/2014-ST dated 16th September, 2014 so as to provide exclusive jurisdiction to LTU-Bangalore with respect to online information and database access or retrieval servi...

1. Introduction1.1 With effect from December 1, 2016 the taxability of Online Information and Database Access or Retrieval (‘OIDAR’) services shall undergo a complete change. The Government vide Notif...

Withdrawal of Service tax exemption on cross border B2C online information and database access or retrieval services w.e.f. December 1, 2016At present, the services received in taxable territory from...

To provide a level playing field to Indian service providers, the exemption given to service providers located in foreign territory but providing taxable online information and database access or retr...

From 1st December 2016 service tax would be chargeable on online information and database access or retrieval [OIDAR] services provided by any person located in non-taxable territory and received by G...

Updated Point of Taxation Rules, 2011 We have updated the Point of Taxation Rules 2011 as introduced by Notification No. 18/2011-S.T., dated 1-3-2011 with Notification issued from time to time and up...

Seeks to amend notification No. 30/2012- ST, dated the 20th June, 2016 so as to put compliance liability of service tax payment and procedure on to the service provider located in the non-taxable terr...

Seeks to amend Service Tax Rules, 1994 so as to prescribe that the person located in non-taxable territory providing online information and database access or retrieval services to ‘non-assesse online...

Seeks to amend notification No. 25/2012-ST dated 20th June , 2016 so as to withdraw exemption from service tax for services provided by a person in non-taxable territory to Government, a local authori...

Seeks to amend Place of Provision of Services Rules, 2012 so as to amend the place of provision of ‘online information and database access or retrieval services’ with effect from 01.12.1016.GOVERNMENT...