There are so many changes done by Finance Bill, 2016 in various Act's. Provisions for service tax has also been amended or proposed to be amended. This budget was much awaited because a massive change is awaiting in the form of GST. Looking, to the large number of changes, we have consolidated changes with respect to Service tax in one presentation. Changes are classified according to subject in order to ensure ease of understanding.
Presentation on service tax Act 1994, for undergraduate commerce students of Goa University. Includes historical background, year wise tax collection e for last 20 years and procedural aspect of service tax Act 1994 with latest amendments are covered.
Service tax continues to be a complex tax law. The makers of law, in effort to project GST as the future law, preferred to ignore the agony of the tax payer in its current form.
The way things are moving GST is not slated to be a better tax law and shall give more pain than relief. The debate on GST is going to be a long battle. Advisable to digest the present service tax law as in all probability it would form basis for the new law.
There are so many changes done by Finance Bill, 2016 in various Act's. Provisions for service tax has also been amended or proposed to be amended. This budget was much awaited because a massive change is awaiting in the form of GST. Looking, to the large number of changes, we have consolidated changes with respect to Service tax in one presentation. Changes are classified according to subject in order to ensure ease of understanding.
Presentation on service tax Act 1994, for undergraduate commerce students of Goa University. Includes historical background, year wise tax collection e for last 20 years and procedural aspect of service tax Act 1994 with latest amendments are covered.
Service tax continues to be a complex tax law. The makers of law, in effort to project GST as the future law, preferred to ignore the agony of the tax payer in its current form.
The way things are moving GST is not slated to be a better tax law and shall give more pain than relief. The debate on GST is going to be a long battle. Advisable to digest the present service tax law as in all probability it would form basis for the new law.
Hello Friends ,
This slides contains
1) Service Tax Amendments Finance Act 2016
2) CENVAT Rules Amendments Fiance Act 2016
3) Case Laws-
a) No Service Tax on FLats where value of land is included.
b) No Service Tax Audit by Departmental Person
This PPT talks about the services rendered outside the Territorial waters and the Service Tax applicability on the same. Under the International Law, recent developments have shown that the territory of a country, for exercising their jurisdictional rights and internal laws, has been extended to the Continental shelf and the Exclusive Economic Zones. But the rights given to the coastal country are limited and restricted. When compared with the previous notification passed by the Central Government, now the service tax will be charged irrespective of the area being designated or non-designated in the EEZ and the Continental shelf. This paper will analyse the implementations of the new amended notification. It will also compare the new notification with the other notifications of the Customs & Excise Act and Income Tax Act for drawing an extent of the applicability of the act to the territory of India, whether or not Service Tax can be charged for an area outside the territorial waters.
On 16 March 2012, the Honorable Finance Minister of India presented in the Parliament the country's Finance Bill for 2012-13, containing proposals on direct and indirect taxes, and key policy initiatives.
In this regard , we are pleased to release the update capturing the key amendments proposed by Finance Bill 2012, in Service Tax provisions of Indian Indirect Tax Law.
The key highlights of the major changes suggested are as follows:
Introduction of Negative List.
Changes in the rate of tax.
Changes in Valuation Rules.
Point of Taxation Rules amended.
We hope this makes for an interesting and informative read.
Meaning of the term "Service" in Service tax as per Finance Act, 1994Abhinav Chhabra
A comprehensive analysis of the definition of the term "Service" as per Finance Act, 1994. This presentation will guide about what all are the services that can be liable to service tax subject to other provisions of the Finance Act, 1994.
Hello Friends ,
This slides contains
1) Service Tax Amendments Finance Act 2016
2) CENVAT Rules Amendments Fiance Act 2016
3) Case Laws-
a) No Service Tax on FLats where value of land is included.
b) No Service Tax Audit by Departmental Person
This PPT talks about the services rendered outside the Territorial waters and the Service Tax applicability on the same. Under the International Law, recent developments have shown that the territory of a country, for exercising their jurisdictional rights and internal laws, has been extended to the Continental shelf and the Exclusive Economic Zones. But the rights given to the coastal country are limited and restricted. When compared with the previous notification passed by the Central Government, now the service tax will be charged irrespective of the area being designated or non-designated in the EEZ and the Continental shelf. This paper will analyse the implementations of the new amended notification. It will also compare the new notification with the other notifications of the Customs & Excise Act and Income Tax Act for drawing an extent of the applicability of the act to the territory of India, whether or not Service Tax can be charged for an area outside the territorial waters.
On 16 March 2012, the Honorable Finance Minister of India presented in the Parliament the country's Finance Bill for 2012-13, containing proposals on direct and indirect taxes, and key policy initiatives.
In this regard , we are pleased to release the update capturing the key amendments proposed by Finance Bill 2012, in Service Tax provisions of Indian Indirect Tax Law.
The key highlights of the major changes suggested are as follows:
Introduction of Negative List.
Changes in the rate of tax.
Changes in Valuation Rules.
Point of Taxation Rules amended.
We hope this makes for an interesting and informative read.
Meaning of the term "Service" in Service tax as per Finance Act, 1994Abhinav Chhabra
A comprehensive analysis of the definition of the term "Service" as per Finance Act, 1994. This presentation will guide about what all are the services that can be liable to service tax subject to other provisions of the Finance Act, 1994.
Tax Quest
Finance Act, 2016 has effected a number of changes that are effective from 01.06.2016 and this
alert seeks to provide a brief view on such changes.
1. Service Tax on Ocean Freight – Import Segment
how can I sell pi coins after successfully completing KYCDOT TECH
Pi coins is not launched yet in any exchange 💱 this means it's not swappable, the current pi displaying on coin market cap is the iou version of pi. And you can learn all about that on my previous post.
RIGHT NOW THE ONLY WAY you can sell pi coins is through verified pi merchants. A pi merchant is someone who buys pi coins and resell them to exchanges and crypto whales. Looking forward to hold massive quantities of pi coins before the mainnet launch.
This is because pi network is not doing any pre-sale or ico offerings, the only way to get my coins is from buying from miners. So a merchant facilitates the transactions between the miners and these exchanges holding pi.
I and my friends has sold more than 6000 pi coins successfully with this method. I will be happy to share the contact of my personal pi merchant. The one i trade with, if you have your own merchant you can trade with them. For those who are new.
Message: @Pi_vendor_247 on telegram.
I wouldn't advise you selling all percentage of the pi coins. Leave at least a before so its a win win during open mainnet. Have a nice day pioneers ♥️
#kyc #mainnet #picoins #pi #sellpi #piwallet
#pinetwork
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Turin Startup Ecosystem 2024 - Ricerca sulle Startup e il Sistema dell'Innov...Quotidiano Piemontese
Turin Startup Ecosystem 2024
Una ricerca de il Club degli Investitori, in collaborazione con ToTeM Torino Tech Map e con il supporto della ESCP Business School e di Growth Capital
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how can i use my minded pi coins I need some funds.DOT TECH
If you are interested in selling your pi coins, i have a verified pi merchant, who buys pi coins and resell them to exchanges looking forward to hold till mainnet launch.
Because the core team has announced that pi network will not be doing any pre-sale. The only way exchanges like huobi, bitmart and hotbit can get pi is by buying from miners.
Now a merchant stands in between these exchanges and the miners. As a link to make transactions smooth. Because right now in the enclosed mainnet you can't sell pi coins your self. You need the help of a merchant,
i will leave the telegram contact of my personal pi merchant below. 👇 I and my friends has traded more than 3000pi coins with him successfully.
@Pi_vendor_247
US Economic Outlook - Being Decided - M Capital Group August 2021.pdfpchutichetpong
The U.S. economy is continuing its impressive recovery from the COVID-19 pandemic and not slowing down despite re-occurring bumps. The U.S. savings rate reached its highest ever recorded level at 34% in April 2020 and Americans seem ready to spend. The sectors that had been hurt the most by the pandemic specifically reduced consumer spending, like retail, leisure, hospitality, and travel, are now experiencing massive growth in revenue and job openings.
Could this growth lead to a “Roaring Twenties”? As quickly as the U.S. economy contracted, experiencing a 9.1% drop in economic output relative to the business cycle in Q2 2020, the largest in recorded history, it has rebounded beyond expectations. This surprising growth seems to be fueled by the U.S. government’s aggressive fiscal and monetary policies, and an increase in consumer spending as mobility restrictions are lifted. Unemployment rates between June 2020 and June 2021 decreased by 5.2%, while the demand for labor is increasing, coupled with increasing wages to incentivize Americans to rejoin the labor force. Schools and businesses are expected to fully reopen soon. In parallel, vaccination rates across the country and the world continue to rise, with full vaccination rates of 50% and 14.8% respectively.
However, it is not completely smooth sailing from here. According to M Capital Group, the main risks that threaten the continued growth of the U.S. economy are inflation, unsettled trade relations, and another wave of Covid-19 mutations that could shut down the world again. Have we learned from the past year of COVID-19 and adapted our economy accordingly?
“In order for the U.S. economy to continue growing, whether there is another wave or not, the U.S. needs to focus on diversifying supply chains, supporting business investment, and maintaining consumer spending,” says Grace Feeley, a research analyst at M Capital Group.
While the economic indicators are positive, the risks are coming closer to manifesting and threatening such growth. The new variants spreading throughout the world, Delta, Lambda, and Gamma, are vaccine-resistant and muddy the predictions made about the economy and health of the country. These variants bring back the feeling of uncertainty that has wreaked havoc not only on the stock market but the mindset of people around the world. MCG provides unique insight on how to mitigate these risks to possibly ensure a bright economic future.
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
Introduction to Indian Financial System ()Avanish Goel
The financial system of a country is an important tool for economic development of the country, as it helps in creation of wealth by linking savings with investments.
It facilitates the flow of funds form the households (savers) to business firms (investors) to aid in wealth creation and development of both the parties
USDA Loans in California: A Comprehensive Overview.pptxmarketing367770
USDA Loans in California: A Comprehensive Overview
If you're dreaming of owning a home in California's rural or suburban areas, a USDA loan might be the perfect solution. The U.S. Department of Agriculture (USDA) offers these loans to help low-to-moderate-income individuals and families achieve homeownership.
Key Features of USDA Loans:
Zero Down Payment: USDA loans require no down payment, making homeownership more accessible.
Competitive Interest Rates: These loans often come with lower interest rates compared to conventional loans.
Flexible Credit Requirements: USDA loans have more lenient credit score requirements, helping those with less-than-perfect credit.
Guaranteed Loan Program: The USDA guarantees a portion of the loan, reducing risk for lenders and expanding borrowing options.
Eligibility Criteria:
Location: The property must be located in a USDA-designated rural or suburban area. Many areas in California qualify.
Income Limits: Applicants must meet income guidelines, which vary by region and household size.
Primary Residence: The home must be used as the borrower's primary residence.
Application Process:
Find a USDA-Approved Lender: Not all lenders offer USDA loans, so it's essential to choose one approved by the USDA.
Pre-Qualification: Determine your eligibility and the amount you can borrow.
Property Search: Look for properties in eligible rural or suburban areas.
Loan Application: Submit your application, including financial and personal information.
Processing and Approval: The lender and USDA will review your application. If approved, you can proceed to closing.
USDA loans are an excellent option for those looking to buy a home in California's rural and suburban areas. With no down payment and flexible requirements, these loans make homeownership more attainable for many families. Explore your eligibility today and take the first step toward owning your dream home.
how to sell pi coins in South Korea profitably.DOT TECH
Yes. You can sell your pi network coins in South Korea or any other country, by finding a verified pi merchant
What is a verified pi merchant?
Since pi network is not launched yet on any exchange, the only way you can sell pi coins is by selling to a verified pi merchant, and this is because pi network is not launched yet on any exchange and no pre-sale or ico offerings Is done on pi.
Since there is no pre-sale, the only way exchanges can get pi is by buying from miners. So a pi merchant facilitates these transactions by acting as a bridge for both transactions.
How can i find a pi vendor/merchant?
Well for those who haven't traded with a pi merchant or who don't already have one. I will leave the telegram id of my personal pi merchant who i trade pi with.
Tele gram: @Pi_vendor_247
#pi #sell #nigeria #pinetwork #picoins #sellpi #Nigerian #tradepi #pinetworkcoins #sellmypi
Currently pi network is not tradable on binance or any other exchange because we are still in the enclosed mainnet.
Right now the only way to sell pi coins is by trading with a verified merchant.
What is a pi merchant?
A pi merchant is someone verified by pi network team and allowed to barter pi coins for goods and services.
Since pi network is not doing any pre-sale The only way exchanges like binance/huobi or crypto whales can get pi is by buying from miners. And a merchant stands in between the exchanges and the miners.
I will leave the telegram contact of my personal pi merchant. I and my friends has traded more than 6000pi coins successfully
Tele-gram
@Pi_vendor_247
when will pi network coin be available on crypto exchange.DOT TECH
There is no set date for when Pi coins will enter the market.
However, the developers are working hard to get them released as soon as possible.
Once they are available, users will be able to exchange other cryptocurrencies for Pi coins on designated exchanges.
But for now the only way to sell your pi coins is through verified pi vendor.
Here is the telegram contact of my personal pi vendor
@Pi_vendor_247
What price will pi network be listed on exchangesDOT TECH
The rate at which pi will be listed is practically unknown. But due to speculations surrounding it the predicted rate is tends to be from 30$ — 50$.
So if you are interested in selling your pi network coins at a high rate tho. Or you can't wait till the mainnet launch in 2026. You can easily trade your pi coins with a merchant.
A merchant is someone who buys pi coins from miners and resell them to Investors looking forward to hold massive quantities till mainnet launch.
I will leave the telegram contact of my personal pi vendor to trade with.
@Pi_vendor_247
how to sell pi coins on Bitmart crypto exchangeDOT TECH
Yes. Pi network coins can be exchanged but not on bitmart exchange. Because pi network is still in the enclosed mainnet. The only way pioneers are able to trade pi coins is by reselling the pi coins to pi verified merchants.
A verified merchant is someone who buys pi network coins and resell it to exchanges looking forward to hold till mainnet launch.
I will leave the telegram contact of my personal pi merchant to trade with.
@Pi_vendor_247
how to sell pi coins effectively (from 50 - 100k pi)DOT TECH
Anywhere in the world, including Africa, America, and Europe, you can sell Pi Network Coins online and receive cash through online payment options.
Pi has not yet been launched on any exchange because we are currently using the confined Mainnet. The planned launch date for Pi is June 28, 2026.
Reselling to investors who want to hold until the mainnet launch in 2026 is currently the sole way to sell.
Consequently, right now. All you need to do is select the right pi network provider.
Who is a pi merchant?
An individual who buys coins from miners on the pi network and resells them to investors hoping to hang onto them until the mainnet is launched is known as a pi merchant.
debuts.
I'll provide you the Telegram username
@Pi_vendor_247
how to sell pi coins in all Africa Countries.DOT TECH
Yes. You can sell your pi network for other cryptocurrencies like Bitcoin, usdt , Ethereum and other currencies And this is done easily with the help from a pi merchant.
What is a pi merchant ?
Since pi is not launched yet in any exchange. The only way you can sell right now is through merchants.
A verified Pi merchant is someone who buys pi network coins from miners and resell them to investors looking forward to hold massive quantities of pi coins before mainnet launch in 2026.
I will leave the telegram contact of my personal pi merchant to trade with.
@Pi_vendor_247
2. Krishi Kalyan Cess on all taxable services at a rate of 0.5% on the value of all taxable services.
K.K. Cess on all Taxable Services w.e.f. 01-06-16
Credit of K.K. Cess will be allowed & can be use for the payment of K.K. Cess only.
Provisions relating to refunds, exemptions, interest, penalty shall apply mutatis mutandis
as applied in relation to tax levied or collected on taxable services.
Proceeds from
K.K. Cess
3. Services to be Taxable Now
Sr. Advocate will now have to pay tax
w.e.f. 01-04-16 on the Legal Services
provided to any person except those
not carrying out any activity relating
to a business or profession.
Construction, erection or installation of original works
for monorail or metro will be taxable w.e.f 01-03-2016.
However, contracts entered for such service before
01.03.2016 shall remain be exempted.
Transportation of passengers, with or without
accompanied belongings by Ropeway, Cable Car or
Aerial Tramway will be taxable w.e.f. 01-04-16
Who is Sr. Advocate?
An adv. who in the
opinion of SC or a HC by
virtue of his/her special
knowledge & experience
deserves to be.
4. List of Declared Services will include:
Services by way of Assignment by the
Government of right to use the Radio-
frequency Spectrum and subsequent
transfers thereof.
Services to be Taxable Now
Definition of “Service”
includes activities carried out
by a lottery distributor or
selling agents of the State
Government.
Services, to be Taxable w.e.f. 01-06-2016, by way of Transportation of:
Passengers, with or
without belongings,
in an air
conditioned stage
carriage.
Tax on 40% value
without availing
Cenvat credit.
Goods by vessel
from a place outside
India up to customs
station of clearance
in India. Service
Receiver will pay tax
if service provided
by foreign vessel.
Clarification on taxability of following services where tax shall be paid by Service
Receiver :
5. Services to be Exempted w.e.f 01-03-16
Services by IIM to their students by way of:
Management Courses (5yr integrated, 2yr residential or Fellow programme)
except Executive Development Programme
Service by Training Providers under DDUGKY:
Skill or Vocational training courses certified by NCVT
Services of assessing bodies by way of:
Assessment under Skill Development Initiative scheme by bodies
empanelled by DGT
6. Services to be Exempted w.e.f. 01-03-16
• A civil structure or any other original works
pertaining to the ‘In-situ rehabilitation of existing
slum dwellers using land as a resource through
private participation’ or ‘Beneficiary led
individual house construction / enhancement’
under the Housing for All (Urban) Mission/PMAY
Services by way
construction,
renovation, erection,
installation, renovation,
repair & maintenance
of
• Original works pertaining to a low cost houses
upto carpet area of 60 sq mt in a housing scheme
approved by competent authority under scheme
of PMAY any housing scheme of State Govt.
Services by way
construction,
renovation, erection,
installation of
7. Services to be Exempted w.e.f. 01-04-16
Following services shall be exempted provided by:
EPF Organisation to person governed under EPF Act.
IRDA to insurers under the IRDA Act.
SEBI by way of protecting the interest of investors in securities and to promote
the development & to regulate the securities market.
National Centre for Cold Chain Development by way of cold chain knowledge
dissemination.
Threshold exemption limit increased from Rs. 1 lakh to Rs. 1.5 Lakhs per performance
charged for services provided by a performing artist in folk or classical art form of (i)
music, or (ii) dance, or (iii) theatre.
8. Changes in CCR, 2004 w.e.f 01-04-16
Cenvat Credit on Inputs and Capital goods used for pumping water, for captive use in the
factory, is being allowed even where such goods were installed outside factory.
Invoice issued by service provider for clearance of Input or Capital goods will be an eligible
invoice for claiming CENVAT Credit.
No Credit of Infrastructure Cess levied on cars will be available
Provision related to filling of Annual Return is also provided in CCR.
• To include equipment and appliance used in an
office located within a factory.Capital Goods
• To include all capital goods having value up to
Rs.10000 which would allow Cenvat in the year of
its receipt.
Inputs
• To exclude the service of transportation of goods by
vessel from a custom station in India to a place
outside India
Exempted
Service
Following definitions amended:
9. Option to maintain separate accounts of receipt, use and inventory of inputs or use of input
services for Taxable & Exempted Goods or Services is deleted. Now only following two options
left:
Pay 7% of the exempted value of service subject to a maximum of total Credit taken in a
particular month. Earlier it was 6%.
Compute reversible CENVAT on common input or input services based on the ratio of
exempted service to total service applied on the total CENVAT availed in a month.
Reversal of Cenvat Credit is also required where common input or input services have been used for
providing taxable service and an activity which is not a service.
Changes in Rule 6 of CCR w.e.f. 01-04-16
Procedure to pay or reverse Cenvat credit where exempted and taxable goods or
services are provided is simplified in following manner.
In case of failure to intimate the jurisdictional officer in prescribed format before applying
the option given under Rule 6(3), assessee may be allowed by the officer to follow the
procedure under this rule subject to payment of 15% interest.
10. Changes in Abatements w.e.f. 01-04-16
Sr. No Item New Clause / Amendment
2 & 3 Transportation of Passengers and Goods by Rail CENVAT credit on input services allowed
with same abatement.
2A Transportation of Goods in Container by Rail other
than Indian Railways.
60% abatement with credit of input
services only.
7A Service of GTA by transportation of used
household goods.
60% abatement without CENVAT credit.
8 Service by Foreman to a Chit Fund 30% abatement without CENVAT credit.
9A Transportation of Passengers in an AC stage
carriage.
60% abatement without CENVAT credit.
Effective from 01-06-16
10 Transport of Goods in a Vessel CENVAT credit on input services allowed
with same abatement.
12 Construction of Complex for Sale before
Completion
70% for all types of units in complex
11 Service by Tour Operator other than for a tour
where service provided for accomodation only.
70% with CENVAT on input services of a
Tour operator
It is clarified that cost of fuel should be added in the value of service by way of renting of
motor cab for availing abatement of 60%.
11. Services provided by mutual fund agents/distributor to a mutual fund or asset
management company are now liable to pay tax directly.
One Person Company having taxable turnover up to Rs.50 Lacs in the previous year
can pay service tax quarterly and can also pay tax on receipt basis.
Single premium insurance policies will be taxed at 1.4% of the total premium
charged.
Changes in Service Tax Rules w.e.f. 01-04-16
Provisions for filling Annual Return introduced as under:
To be filled by certain assessees by 30th Nov of the
succeeding year.
Can be revised within one month of date of filling
Delay will attract penalty of Rs.100 per day up to
maximum of Rs.20000
12. Time Limit under section 73 is proposed to be extended from 18 months to 30 months.
Now service tax can be recovered or SCN may be issued within 30 months in the cases
not involving fraud, collusion, suppression etc.
However, limitation period in case of fraud or suppression has not been changed from 5
years.
Rate of interest on delayed payment of Service tax has been reduced in the following
manner:
Reduced rate of interest @21% or @12% in case of assessees, whose value of taxable
services in the preceding year or years covered by the notice is less than Rs.60 Lakhs.
Changes in Finance Act, 1994 w.e.f. Date of Enactment
Serial
No.
Situation Rate of simple
interest
1. Service Tax Collected but not deposited
within due date.
24%
2. Other than in situations covered above. 15%
13. Section
101
• From 01-07-12 to 29-01-14 for services of construction, renovation or maintenance
of canal, dam or other irrigation work provided to entities set up by Government.
Section
102
• Services provided to Govt., a Local or a Govt. Authority by way of construction or
commissioning of a civil structure to be use other than for commercial purpose or use as
educational or clinical establishment or for self residence or of their employees, for the
contracts entered before 01-03-2015.
Section
103
• Services provided by way of construction or commissioning and installation of
original work pertaining to an Airport or Port, for the contracts entered before 01-
03-2015.
Exemptions restored retrospectively which were withdrawn earlier by inserting new sections:
Limit enhanced from Rs.50 Lac to Rs.1 crore for filling complaints for punishable offence.
Power to arrest restricted to the cases where Tax has been collected but not deposited and
such tax exceeds Rs.2 crore.
Changes in Finance Act, 1994 w.e.f. Date of Enactment
14. Entries shifted from Negative List to Mega Exemption:
Section 66D(l) covers Education services viz. services by way of pre-school or higher secondary
school education or education as a part of an approved vocational education course. Effective
from the enactment of Bill.
Section 66D(o)(i) of the Act covers “Service of transportation of passengers, with or without
accompanied belongings, by a stage carriage”. Effective from 01-06-2016.
Section 66D(p)(ii) of the Act covers “Services by way of transportation of goods by an aircraft or
a vessel from a place outside India up to the customs station of clearance”. Effective from 01-06-
2016.
N. No. 30/2012 amended so as to provide that Tax on all the Services provided by the
Government or Local Authority shall be discharged by the service receiver i.e. Business Entity.
Earlier it was only on “Support Services”.
Point of Taxation for a New Levy on Taxable Services viz SB or KK Cess shall be govern by the
same rule which governs the POT for introduction of new taxable service i.e. Rule 5.
Introduction of Dispute Resolution Scheme, 2016 – It will cover cases pending before
Commissioner Appeals as on 01-03-2016 under Central Excise, Customs or Service Tax
provisions. Eligible Assessees can make declaration between 01-06-2016 to 31-12-2016 and
can be concluded by paying disputed tax along with interest and 25% of penalty levied under
the impugned order.
Miscellaneous Amendments
15. PREPARED BY:-
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Disclaimer: This presentation is provided purely for your
information and knowledge. Information provided in this
presentation do not purport or should not be treated as
legal opinion in the fact specific situations that may effect
you and your business.