This document defines and provides clarification on the taxable service of a tour operator in India. Key points:
1) A tour operator is defined as any person engaged in planning, organizing or arranging tours using any mode of transport.
2) Service tax is payable on the gross amount charged by the tour operator, with certain exemptions and abatements allowed.
3) Over time, clarifications have expanded the scope of this tax to include more transport services and increased abatements for package tours. Exemptions are also provided for some educational or religious tours.
Factors to think about once buying a top quality Cab Servicemarkjonsonus
If you're on vacation and wish to attach between lodges or cities, then a <a>cab service</a> is precisely what you wish. http://www.cabservices.com
The document discusses India's Reverse Charge Mechanism for service tax. Key points:
- Under reverse charge, the service receiver is liable to pay service tax instead of the service provider for certain specified services. This was introduced in 2012 to improve tax compliance.
- Reverse charge applies to several services like legal, insurance, and transportation services. For these services, 100% of the tax is payable by the service receiver.
- The document provides details on tax rates and calculations for different services under reverse charge. It also discusses abatements or exemptions available for some services.
- Determining the taxable value of works contracts involves separating the goods and services portion of the contract and applying the appropriate
1. The key amendments in the 2012 Finance Act related to service tax include increasing the service tax rate from 10% to 12% plus a 3% cess, bringing in a negative list approach where only specified services will be taxed, and introducing reverse charge mechanisms for certain services.
2. Under the negative list approach, only services specified in the negative list and exempted list will remain outside the scope of service tax. All other services will be taxable unless specifically exempted.
3. The reverse charge mechanism will apply to certain services provided by individuals/firms to corporate entities, as well as services provided by the government and arbitrators. The recipient of these services will now be liable to pay the service
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.
1) Critical analysis of Service Tax obligations on certain services including goods transport services, renting of motor vehicles, manpower and security services, job work services, advocate services, and educational services.
2) Key points covered include the definition of taxable services, exemptions available, and applicability of reverse charge mechanism on certain services when provided by individuals/firms to business entities.
3) The document discusses relevant provisions of law around definitions, negative list, exemption notifications, and reverse charge notifications to determine taxability and liability for the highlighted services.
Service tax on metered cabs - Commuting made expensive - Dr Sanjiv AgarwalD Murali ☆
Service tax on metered cabs - Commuting made expensive - Dr Sanjiv Agarwal - Article published in Business Advisor, dated August 25, 2014 http://www.magzter.com/IN/Shrinikethan/Business-Advisor/Business/
Factors to think about once buying a top quality Cab Servicemarkjonsonus
If you're on vacation and wish to attach between lodges or cities, then a <a>cab service</a> is precisely what you wish. http://www.cabservices.com
The document discusses India's Reverse Charge Mechanism for service tax. Key points:
- Under reverse charge, the service receiver is liable to pay service tax instead of the service provider for certain specified services. This was introduced in 2012 to improve tax compliance.
- Reverse charge applies to several services like legal, insurance, and transportation services. For these services, 100% of the tax is payable by the service receiver.
- The document provides details on tax rates and calculations for different services under reverse charge. It also discusses abatements or exemptions available for some services.
- Determining the taxable value of works contracts involves separating the goods and services portion of the contract and applying the appropriate
1. The key amendments in the 2012 Finance Act related to service tax include increasing the service tax rate from 10% to 12% plus a 3% cess, bringing in a negative list approach where only specified services will be taxed, and introducing reverse charge mechanisms for certain services.
2. Under the negative list approach, only services specified in the negative list and exempted list will remain outside the scope of service tax. All other services will be taxable unless specifically exempted.
3. The reverse charge mechanism will apply to certain services provided by individuals/firms to corporate entities, as well as services provided by the government and arbitrators. The recipient of these services will now be liable to pay the service
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.
1) Critical analysis of Service Tax obligations on certain services including goods transport services, renting of motor vehicles, manpower and security services, job work services, advocate services, and educational services.
2) Key points covered include the definition of taxable services, exemptions available, and applicability of reverse charge mechanism on certain services when provided by individuals/firms to business entities.
3) The document discusses relevant provisions of law around definitions, negative list, exemption notifications, and reverse charge notifications to determine taxability and liability for the highlighted services.
Service tax on metered cabs - Commuting made expensive - Dr Sanjiv AgarwalD Murali ☆
Service tax on metered cabs - Commuting made expensive - Dr Sanjiv Agarwal - Article published in Business Advisor, dated August 25, 2014 http://www.magzter.com/IN/Shrinikethan/Business-Advisor/Business/
This document provides an overview of service tax law in India. Some key points:
- Service tax was first introduced in 1994 and now covers all services except those in the negative list.
- It is levied on the value addition from the provision of services within India.
- Various rules determine the taxable person, valuation of services, point of taxation, and place of provision of services.
- There are nine types of declared taxable services and 17 services exempted under the negative list.
- The document outlines some of the major provisions and rules under the service tax laws.
The document provides an overview of service tax in India, including key sections of the law. It discusses the old and new charging provisions, with the new provision under Section 66B applying a negative list approach to taxation. Services are taxed unless they are specified in the negative list, which exempts essential services related to food, housing, education, funerals, and transportation, as well as services provided by governments. The overview explains concepts like consideration, the definition of service, and place of provision, and provides details on related rules and sections governing valuation, payment, returns, and penalties.
The key points are:
1. The Place of Provision of Service Rules, 2012 were introduced to determine where services are consumed for service tax purposes under India's negative list regime.
2. Unlike previous rules which focused on where services were performed or payments received, the new rules define consumption as the place of provision.
3. The rules outline 12 categories and specify the place of provision for different types of services such as performance-based, immovable property
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.
The document outlines various fee structures for valuation and property services. It provides scales for fees on land acquisition valuations based on the amount awarded, as well as fees for capital valuations, rental valuations, mass property valuations, and updated or revaluations. It also lists fee scales for property management services based on gross annual rent amounts, and for estate agency services including fees for sale or purchase of properties, lettings, and rent reviews. Additional claims for expenses are also specified.
The key elements necessary to constitute a taxable supply under GST are: 1) the supply must occur within a taxable territory, 2) the supply must be made by a registered taxable person, 3) the supply must involve goods or services, and 4) the supply must be made for consideration in the course or furtherance of business. A taxable supply is defined as a supply of goods or services that is chargeable to GST. For a supply to be considered a taxable supply, it must meet the requirements outlined in the document.
The transportation agreement outlines the terms and conditions between a carrier and contractor for transporting goods. It specifies that the contractor will accept, transport, and deliver goods as designated by the carrier without delay. The contractor must provide equipment and bear all costs, and will be compensated by the carrier at agreed upon rates. The contractor assumes liability and will indemnify the carrier for any losses or damages that occur while goods are in the contractor's possession. The contractor must also maintain various insurance policies naming the carrier. The initial term of the agreement is two years, after which it can be terminated with written notice.
This document discusses India's place of provision rules for services for the purposes of determining service tax liability. It provides an overview of the key rules, including:
1. The general rule that the place of provision is the location of the service receiver.
2. Performance-based services are taxed where the services are physically performed.
3. Property-based services are taxed where the property is located.
4. Event-based services are taxed where the event takes place.
5. Specific categories like banking, telecom, and transport are taxed where the service provider is located.
It also addresses concepts like exports of services and determining place of provision for services provided across
'Supply' under proposed Indian GST - Model GST lawAmitabh Khemka
The document discusses the concept of "supply" as a taxable event under the proposed Indian GST regime. It analyzes how supply is defined and treated as a taxable event in other jurisdictions like the EU, Canada, UK, Singapore, Malaysia, and Australia. The document notes that supply is broadly defined in most jurisdictions to include all forms of supply. Based on court precedents, supply usually includes any transfer of goods or provision of services that results in a tax consequence. The proposed Indian GST law is likely to define supply broadly to encompass supplies as widely as possible and not restrict its meaning for tax purposes.
Place of Provision of Services Rules, 2012
which is notified by Notification No. 28/2012-ST dated 20-06-2012.
contents-
Relevance of POPS Rules,2012.
Significance of POPS Rules,2012.
Rules.
1. The document outlines the procedure for registration in service tax which includes filling out Form ST-1 in duplicate along with proof of address and PAN card.
2. A person liable to pay service tax must apply for registration within 30 days of when the tax comes into effect or starting their activity. They can register multiple premises with centralized billing through the commissioner.
3. A single registration is sufficient for multiple taxable services as long as they are listed on the application. The registration certificate should be received within 7 days normally.
The Government has enacted the CGST (Amendment) Act, 2018, the IGST (Amendment) Act, 2018, by publication in official Gazette to amend the respective GST Acts.
In this regard, we have captured major amendments in CGST Act, 2017 and IGST Act, 2017 for your perusal
The document discusses the concept of supply under the GST law. It defines supply under Section 7 of the CGST Act to include all forms of supply of goods or services such as sale, transfer, license etc. made for a consideration in the course of business. It also includes import of services for consideration and activities listed in Schedule I without consideration. The key activities that constitute supply are discussed along with relevant definitions.
Place of supply in GST- export import ca amit kumarAmit Kumar
The document summarizes key provisions related to place of supply under the IGST Act, 2017. It discusses scenarios for determining place of supply for goods imported/exported from India as well as for domestic and international supply of services. For goods imported into India, place of supply is location of importer. For exported goods, place of supply is location outside India. For domestic service transactions, place of supply rules are based on location of supplier and recipient. For international transactions, general rule is location of recipient, with certain exceptions specified based on nature of service.
This presentation takes you through the basic provisions of Reverse Charge / Joint Charge mechanism introduced w.e.f 1-7-2012. The provisions have wide ramifications as now very few businesses would be able to avoid taking registration with the service tax department.
The Voluntary Compliance Encouragement Scheme (VCES) allows service taxpayers to pay outstanding service tax for the period of October 2007 to December 2012 without penalties or interest. Eligible taxpayers must not have been issued any notices or summons by the tax department. Under the VCES, taxpayers can pay 50% of the outstanding tax by March 2013 and the remaining 50% by June 2014 without any interest. Any amount remaining unpaid after December 2014 would attract interest. The scheme aims to efficiently recover outstanding service tax from taxpayers in a non-hostile manner.
This document discusses key aspects of service tax in India such as applicability, payment due dates, registration process, forms required, and penalties for late filing. Service tax is an indirect tax levied on certain specified services and is paid by the service provider. Registration requires filing Form ST-1 and submitting identity documents. Returns must be filed monthly or quarterly using Form ST-3/ST-3A. Late filing penalties range from Rs. 500 to Rs. 1000 plus Rs. 100 per day depending on the number of days late.
The document provides an overview of key aspects of the Integrated Goods and Services Tax (IGST) Act in India, including:
1. IGST will be levied on inter-state supplies of goods and services to maintain integrity of the input tax credit chain across states while keeping the regime simple.
2. Key features of IGST include it being levied and collected by the central government on inter-state supplies to effectively tax such transactions.
3. The IGST Act outlines provisions regarding registration, returns, payments, refunds, audits and dispute resolution that broadly mirror equivalent sections in the Central GST (CGST) Act.
Competitor analysis involves assessing the strengths and weaknesses of current and potential competitors to identify opportunities and threats, supporting both offensive and defensive strategic planning. It profiles relevant sources of information about competitors to provide an efficient framework for developing, implementing, monitoring, and adjusting corporate strategy. Competitor analysis is an essential part of corporate strategy that involves systematically and ethically gathering intelligence about competitors and business trends to further a company's own objectives.
This document provides an overview of service tax law in India. Some key points:
- Service tax was first introduced in 1994 and now covers all services except those in the negative list.
- It is levied on the value addition from the provision of services within India.
- Various rules determine the taxable person, valuation of services, point of taxation, and place of provision of services.
- There are nine types of declared taxable services and 17 services exempted under the negative list.
- The document outlines some of the major provisions and rules under the service tax laws.
The document provides an overview of service tax in India, including key sections of the law. It discusses the old and new charging provisions, with the new provision under Section 66B applying a negative list approach to taxation. Services are taxed unless they are specified in the negative list, which exempts essential services related to food, housing, education, funerals, and transportation, as well as services provided by governments. The overview explains concepts like consideration, the definition of service, and place of provision, and provides details on related rules and sections governing valuation, payment, returns, and penalties.
The key points are:
1. The Place of Provision of Service Rules, 2012 were introduced to determine where services are consumed for service tax purposes under India's negative list regime.
2. Unlike previous rules which focused on where services were performed or payments received, the new rules define consumption as the place of provision.
3. The rules outline 12 categories and specify the place of provision for different types of services such as performance-based, immovable property
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.
The document outlines various fee structures for valuation and property services. It provides scales for fees on land acquisition valuations based on the amount awarded, as well as fees for capital valuations, rental valuations, mass property valuations, and updated or revaluations. It also lists fee scales for property management services based on gross annual rent amounts, and for estate agency services including fees for sale or purchase of properties, lettings, and rent reviews. Additional claims for expenses are also specified.
The key elements necessary to constitute a taxable supply under GST are: 1) the supply must occur within a taxable territory, 2) the supply must be made by a registered taxable person, 3) the supply must involve goods or services, and 4) the supply must be made for consideration in the course or furtherance of business. A taxable supply is defined as a supply of goods or services that is chargeable to GST. For a supply to be considered a taxable supply, it must meet the requirements outlined in the document.
The transportation agreement outlines the terms and conditions between a carrier and contractor for transporting goods. It specifies that the contractor will accept, transport, and deliver goods as designated by the carrier without delay. The contractor must provide equipment and bear all costs, and will be compensated by the carrier at agreed upon rates. The contractor assumes liability and will indemnify the carrier for any losses or damages that occur while goods are in the contractor's possession. The contractor must also maintain various insurance policies naming the carrier. The initial term of the agreement is two years, after which it can be terminated with written notice.
This document discusses India's place of provision rules for services for the purposes of determining service tax liability. It provides an overview of the key rules, including:
1. The general rule that the place of provision is the location of the service receiver.
2. Performance-based services are taxed where the services are physically performed.
3. Property-based services are taxed where the property is located.
4. Event-based services are taxed where the event takes place.
5. Specific categories like banking, telecom, and transport are taxed where the service provider is located.
It also addresses concepts like exports of services and determining place of provision for services provided across
'Supply' under proposed Indian GST - Model GST lawAmitabh Khemka
The document discusses the concept of "supply" as a taxable event under the proposed Indian GST regime. It analyzes how supply is defined and treated as a taxable event in other jurisdictions like the EU, Canada, UK, Singapore, Malaysia, and Australia. The document notes that supply is broadly defined in most jurisdictions to include all forms of supply. Based on court precedents, supply usually includes any transfer of goods or provision of services that results in a tax consequence. The proposed Indian GST law is likely to define supply broadly to encompass supplies as widely as possible and not restrict its meaning for tax purposes.
Place of Provision of Services Rules, 2012
which is notified by Notification No. 28/2012-ST dated 20-06-2012.
contents-
Relevance of POPS Rules,2012.
Significance of POPS Rules,2012.
Rules.
1. The document outlines the procedure for registration in service tax which includes filling out Form ST-1 in duplicate along with proof of address and PAN card.
2. A person liable to pay service tax must apply for registration within 30 days of when the tax comes into effect or starting their activity. They can register multiple premises with centralized billing through the commissioner.
3. A single registration is sufficient for multiple taxable services as long as they are listed on the application. The registration certificate should be received within 7 days normally.
The Government has enacted the CGST (Amendment) Act, 2018, the IGST (Amendment) Act, 2018, by publication in official Gazette to amend the respective GST Acts.
In this regard, we have captured major amendments in CGST Act, 2017 and IGST Act, 2017 for your perusal
The document discusses the concept of supply under the GST law. It defines supply under Section 7 of the CGST Act to include all forms of supply of goods or services such as sale, transfer, license etc. made for a consideration in the course of business. It also includes import of services for consideration and activities listed in Schedule I without consideration. The key activities that constitute supply are discussed along with relevant definitions.
Place of supply in GST- export import ca amit kumarAmit Kumar
The document summarizes key provisions related to place of supply under the IGST Act, 2017. It discusses scenarios for determining place of supply for goods imported/exported from India as well as for domestic and international supply of services. For goods imported into India, place of supply is location of importer. For exported goods, place of supply is location outside India. For domestic service transactions, place of supply rules are based on location of supplier and recipient. For international transactions, general rule is location of recipient, with certain exceptions specified based on nature of service.
This presentation takes you through the basic provisions of Reverse Charge / Joint Charge mechanism introduced w.e.f 1-7-2012. The provisions have wide ramifications as now very few businesses would be able to avoid taking registration with the service tax department.
The Voluntary Compliance Encouragement Scheme (VCES) allows service taxpayers to pay outstanding service tax for the period of October 2007 to December 2012 without penalties or interest. Eligible taxpayers must not have been issued any notices or summons by the tax department. Under the VCES, taxpayers can pay 50% of the outstanding tax by March 2013 and the remaining 50% by June 2014 without any interest. Any amount remaining unpaid after December 2014 would attract interest. The scheme aims to efficiently recover outstanding service tax from taxpayers in a non-hostile manner.
This document discusses key aspects of service tax in India such as applicability, payment due dates, registration process, forms required, and penalties for late filing. Service tax is an indirect tax levied on certain specified services and is paid by the service provider. Registration requires filing Form ST-1 and submitting identity documents. Returns must be filed monthly or quarterly using Form ST-3/ST-3A. Late filing penalties range from Rs. 500 to Rs. 1000 plus Rs. 100 per day depending on the number of days late.
The document provides an overview of key aspects of the Integrated Goods and Services Tax (IGST) Act in India, including:
1. IGST will be levied on inter-state supplies of goods and services to maintain integrity of the input tax credit chain across states while keeping the regime simple.
2. Key features of IGST include it being levied and collected by the central government on inter-state supplies to effectively tax such transactions.
3. The IGST Act outlines provisions regarding registration, returns, payments, refunds, audits and dispute resolution that broadly mirror equivalent sections in the Central GST (CGST) Act.
Competitor analysis involves assessing the strengths and weaknesses of current and potential competitors to identify opportunities and threats, supporting both offensive and defensive strategic planning. It profiles relevant sources of information about competitors to provide an efficient framework for developing, implementing, monitoring, and adjusting corporate strategy. Competitor analysis is an essential part of corporate strategy that involves systematically and ethically gathering intelligence about competitors and business trends to further a company's own objectives.
Distribution research involves determining the optimal number and location of salespeople, retail outlets, warehouses, and discounts. This can involve simulating different scenarios to analyze costs and delivery times for different locations. Common methods include center-of-gravity simulation to minimize distance to customers, computerized simulation models to determine the optimal number and placement of warehouses, and trade area analysis to evaluate market positioning and customer bases. Outlet location research examines methods for individual companies and chains, while research on sales representatives analyzes the optimal number for a given territory.
This document provides an introduction and overview of a marketing research course. It outlines the course objectives which are to effectively identify problems, formulate research objectives, use appropriate methodologies, and analyze and communicate findings. Course assessments include a group project and individual assignment. The lecture expectations from the instructor and students are also reviewed. Finally, the importance of marketing research in identifying customer requirements and aiding decision making for organizations is discussed.
The document analyzes competition in the Indian two-wheeler industry. It discusses India's position in the automobile industry globally and identifies the top players domestically. It also examines production and sales figures of leading two-wheeler companies in India.
CRM is an important part of marketing management that focuses on customer relationships and retention rather than just acquisition. It has evolved from simply acquiring new customers to retaining customers for life. CRM is important across many industries like hospitality, education, telecom, banking, and retail. In retail specifically, implementing CRM strategies like loyalty programs can help retailers focus on their most profitable 20% of customers to drive 80% of sales. CRM involves acquiring, enhancing, retaining, building trust with, and valuing customers.
The document discusses the benefits of exercise for mental health. Regular physical activity can help reduce anxiety and depression and improve mood and cognitive function. Exercise causes chemical changes in the brain that may help protect against developing mental illness and improve symptoms for those who already suffer from conditions like anxiety and depression.
Changes proposed in service tax by union budget 2016 17CA Jitendra Panwar
The document discusses changes made to India's service tax law through the Union Budget of 2016-2017. Key changes include:
1) Introduction of a new 0.5% Krishi Kalyan Cess on all taxable services to finance agriculture initiatives.
2) The effective service tax rate is now 15% with the addition of the 0.5% Krishi Kalyan Cess and 0.5% Swachh Bharat Cess.
3) Lottery services provided in accordance with the Lotteries (Regulation) Act are now taxable. Air-conditioned stage carriage transport services are also taxable.
The document discusses the legislative history and current rules around service tax on goods transport agencies (GTAs) in India. Key points include:
1) Service tax on GTAs was introduced in 2004 and is payable by specified parties like factories and companies. The taxable service is transport of goods by road and the person liable issues a consignment note.
2) Exemptions exist for transport of certain goods and low-value consignments. Abatement of 75% of the gross amount was allowed until 2008 when new rules were introduced.
3) Credit of service tax paid on GTA services can be utilized to pay output service tax but not used to directly pay GTA tax through the
This document provides frequently asked questions about service tax in India. It defines service tax as a tax on certain specified services levied under the Finance Act of 1994. Normally the service provider pays the tax but in some cases the recipient is responsible. Over 100 taxable services are listed with the applicable tax rate currently at 10.3%. Exemptions and abatements are available in some cases.
Service tax is a tax levied by the Central Government of India on taxable services. The key points are:
1. Service tax is levied on services provided or agreed to be provided in India excluding those under the negative list. The point of taxation is determined based on when the invoice is issued or payment is received, as per the Point of Taxation Rules.
2. The place of provision of services rules determines whether a service is provided in India based on factors like where the service is performed, the location of the recipient or provider, or where immovable property is located.
3. The constitution provides the authority to levy service tax under Entry 92C of the Union List. The tax
Penalties after 14.5.2015 under service taxMyGstMyTax
The document discusses various aspects of valuation of services under Indian service tax law such as the charging provision, principles of valuation under section 67, and penalties. It provides details on valuation in cases of monetary and non-monetary consideration as well as for composite contracts involving works contracts and food supply. The penalties under the law and the procedure for lev
The document outlines new reverse charge mechanisms for certain taxable services in India. Under the new rules:
1) For certain specified services like insurance agency, transportation of goods, sponsorship, legal services, and services provided from outside India, the recipient of the service will now be liable to pay 100% of the service tax, instead of the service provider.
2) For other services like renting of vehicles, supply of manpower, and service portion of works contracts, the service tax will be split between the provider and recipient.
3) The point of taxation for reverse charge services will now be the date of payment by the recipient, or earlier dates in some cases involving associated enterprises.
4)
This document discusses various service tax issues and recent developments. It summarizes key points around exemption for small service providers, valuation and payment of service tax, export of services, and liability of service tax payment. It also touches on topics like advertisements, air travel services, and practicing company secretary services versus consulting services.
The document discusses key aspects of service tax in India such as:
1) Service tax was introduced in 1994 and is an indirect tax levied on services by the Central Government.
2) It is administered by the Central Excise Department and the rate has increased over time from 5% in 1994 to 15% in 2016.
3) From 2012, India adopted a negative list for service tax whereby all services except those specified in the negative list are taxable.
4) Assessees above a certain threshold must register and pay service tax, with penalties for non-compliance.
The document provides an overview of service tax in India. Some key points:
- Service tax is imposed on specified services at 12.36% rate and is levied on the date of invoice or payment, whichever is earlier.
- Registration is required if annual turnover exceeds Rs. 10 lakhs. Invoices must contain specified details and be issued within 30 days of services.
- Records like invoices and payment details must be maintained for 5 years.
- Works contracts are taxed based on the service portion valued using composition rates of 25-70%. Cenvat credit can be claimed on inputs.
This document discusses proposed changes to India's service tax laws as outlined in the Finance Bill of 2015. Key changes include:
- Increasing the service tax rate from 12.36% to 14% and subsuming education and other cesses.
- Levying a new 2% Swachh Bharat Cess on all taxable services.
- Expanding the scope of taxable services by pruning exemptions in the negative list relating to government services, contract manufacturing, and access to amusement facilities.
- Rationalizing penalty provisions to reduce penalties for non-fraudulent cases where tax and interest are promptly paid.
1. The document discusses reverse charge mechanism under service tax in India. Reverse charge means the liability to pay service tax is on the service receiver instead of the service provider.
2. It provides details on various services where reverse charge is applicable such as insurance agent services, goods transport agency, sponsorship services, legal services, and government services. For each service, it specifies the relevant rules around applicability of reverse charge and place of provision of service.
3. The key highlights include that for insurance agent services, reverse charge applies when the agent provides services to an insurance company. For goods transport agency, reverse charge applies when the freight payer is a specified entity. And for sponsorship, legal and some other services
1. The document discusses reverse charge mechanism under service tax in India. Reverse charge means the liability to pay service tax is on the service receiver instead of the service provider.
2. It provides details on the full and partial reverse charge applicable to certain specified services like insurance agent services, goods transport agency, sponsorship services, and legal services.
3. For each specified service, it discusses the relevant rules around applicability of reverse charge, place of provision of service, and whether the service is taxable or exempt in different situations depending on the location of service provider and receiver.
The document summarizes key aspects of reverse charge provisions and abatements under service tax in India per recent notifications. It discusses services where the liability to pay tax shifts fully or partially to the service recipient under reverse charge. It also outlines various taxable services and the abatement percentage allowed, such as 40% for transport of passengers by air and 70% for supply of food. Conditions for availing abatements include not claiming CENVAT credit on inputs by the service provider.
The document summarizes service tax law in India, including key provisions around liability and registration requirements. It outlines that generally the service provider is liable to pay service tax, but section 68(2) allows for reverse charge mechanisms where the service recipient is liable. It provides examples of services where reverse charge applies fully or partially, such as insurance, goods transport, and works contracts. The document also discusses related topics such as applicable tax rates, input tax credit eligibility, and invoice requirements.
Reverse charge with relevant pops rules pdfCA Gupta
1. The document discusses reverse charge mechanism under service tax in India. Reverse charge means the liability to pay tax is on the service receiver instead of the service provider.
2. It provides details on five services where reverse charge is applicable - insurance agent services, goods transport agency services, sponsorship services, legal services, and services of an arbitral tribunal. For each service, it explains the relevant rules around applicability of reverse charge and place of provision of service.
3. The key highlights are that reverse charge will apply if the service receiver is a business entity located in the taxable territory for services of sponsorship, legal and arbitral tribunal. For goods transport agency, reverse charge applies if the freight p
Service tax reverse charge on gta by anand bishtAnand Bisht
Under the reverse charge mechanism in India's service tax, the recipient of certain services is liable to pay the tax instead of the service provider. One such service is transportation of goods by road, where the recipient (consignor or consignee) must pay 100% of the abated value of 25% of the invoice amount as service tax. For example, if a logistics company charges Rs. 15,000 to transport goods for ABC Pvt Ltd, then ABC Ltd must pay Rs. 463.50 as service tax under reverse charge. There are some exemptions such as for low value consignments under Rs. 1,500 or Rs. 750 for a single consignee. The due dates for payment and return
The document summarizes changes to India's service tax laws that took effect on May 14, 2015 and additional changes that will take effect at a later date. Key changes include:
1) Definitions of certain terms were added or amended in the Finance Act of 1994, including for chit fund foremen, government, and lottery distributors.
2) The definition of "service" was amended to clarify that service tax applies to activities of chit fund foremen and lottery distributors.
3) Penalty provisions were rationalized, including capping penalties at 10% of the tax amount in some cases.
4) Additional changes will increase the service tax rate from 12.36% to a
The Finance Bill of 2015 introduced changes to India's indirect tax system to rationalize taxes and bring them in line with the proposed Goods and Service Tax. Some key changes include extending the time limit to claim CENVAT credit to 1 year, allowing electronic maintenance of records, exempting ambulance services and reducing service tax on movies, senior citizen insurance, and transport. The service tax rate was increased to 14% and a Swachh Bharat Cess of 2% was introduced on notified taxable services. [END SUMMARY]
This document discusses valuation rules under the GST regime. It explains key concepts like consideration, transaction value, and open market value. Consideration includes payments made for a supply as well as certain other amounts like taxes and commissions. Transaction value is the price actually paid if the parties are unrelated. If transaction value cannot be determined, the valuation rules provide sequential methods like comparable price, cost plus 10%, and residual valuation. The rules aim to provide clarity on valuing related party and non-monetary consideration supplies under GST.
Temple of Asclepius in Thrace. Excavation resultsKrassimira Luka
The temple and the sanctuary around were dedicated to Asklepios Zmidrenus. This name has been known since 1875 when an inscription dedicated to him was discovered in Rome. The inscription is dated in 227 AD and was left by soldiers originating from the city of Philippopolis (modern Plovdiv).
THE SACRIFICE HOW PRO-PALESTINE PROTESTS STUDENTS ARE SACRIFICING TO CHANGE T...indexPub
The recent surge in pro-Palestine student activism has prompted significant responses from universities, ranging from negotiations and divestment commitments to increased transparency about investments in companies supporting the war on Gaza. This activism has led to the cessation of student encampments but also highlighted the substantial sacrifices made by students, including academic disruptions and personal risks. The primary drivers of these protests are poor university administration, lack of transparency, and inadequate communication between officials and students. This study examines the profound emotional, psychological, and professional impacts on students engaged in pro-Palestine protests, focusing on Generation Z's (Gen-Z) activism dynamics. This paper explores the significant sacrifices made by these students and even the professors supporting the pro-Palestine movement, with a focus on recent global movements. Through an in-depth analysis of printed and electronic media, the study examines the impacts of these sacrifices on the academic and personal lives of those involved. The paper highlights examples from various universities, demonstrating student activism's long-term and short-term effects, including disciplinary actions, social backlash, and career implications. The researchers also explore the broader implications of student sacrifices. The findings reveal that these sacrifices are driven by a profound commitment to justice and human rights, and are influenced by the increasing availability of information, peer interactions, and personal convictions. The study also discusses the broader implications of this activism, comparing it to historical precedents and assessing its potential to influence policy and public opinion. The emotional and psychological toll on student activists is significant, but their sense of purpose and community support mitigates some of these challenges. However, the researchers call for acknowledging the broader Impact of these sacrifices on the future global movement of FreePalestine.
🔥🔥🔥🔥🔥🔥🔥🔥🔥
إضغ بين إيديكم من أقوى الملازم التي صممتها
ملزمة تشريح الجهاز الهيكلي (نظري 3)
💀💀💀💀💀💀💀💀💀💀
تتميز هذهِ الملزمة بعِدة مُميزات :
1- مُترجمة ترجمة تُناسب جميع المستويات
2- تحتوي على 78 رسم توضيحي لكل كلمة موجودة بالملزمة (لكل كلمة !!!!)
#فهم_ماكو_درخ
3- دقة الكتابة والصور عالية جداً جداً جداً
4- هُنالك بعض المعلومات تم توضيحها بشكل تفصيلي جداً (تُعتبر لدى الطالب أو الطالبة بإنها معلومات مُبهمة ومع ذلك تم توضيح هذهِ المعلومات المُبهمة بشكل تفصيلي جداً
5- الملزمة تشرح نفسها ب نفسها بس تكلك تعال اقراني
6- تحتوي الملزمة في اول سلايد على خارطة تتضمن جميع تفرُعات معلومات الجهاز الهيكلي المذكورة في هذهِ الملزمة
واخيراً هذهِ الملزمة حلالٌ عليكم وإتمنى منكم إن تدعولي بالخير والصحة والعافية فقط
كل التوفيق زملائي وزميلاتي ، زميلكم محمد الذهبي 💊💊
🔥🔥🔥🔥🔥🔥🔥🔥🔥
Andreas Schleicher presents PISA 2022 Volume III - Creative Thinking - 18 Jun...EduSkills OECD
Andreas Schleicher, Director of Education and Skills at the OECD presents at the launch of PISA 2022 Volume III - Creative Minds, Creative Schools on 18 June 2024.
Elevate Your Nonprofit's Online Presence_ A Guide to Effective SEO Strategies...TechSoup
Whether you're new to SEO or looking to refine your existing strategies, this webinar will provide you with actionable insights and practical tips to elevate your nonprofit's online presence.
This document provides an overview of wound healing, its functions, stages, mechanisms, factors affecting it, and complications.
A wound is a break in the integrity of the skin or tissues, which may be associated with disruption of the structure and function.
Healing is the body’s response to injury in an attempt to restore normal structure and functions.
Healing can occur in two ways: Regeneration and Repair
There are 4 phases of wound healing: hemostasis, inflammation, proliferation, and remodeling. This document also describes the mechanism of wound healing. Factors that affect healing include infection, uncontrolled diabetes, poor nutrition, age, anemia, the presence of foreign bodies, etc.
Complications of wound healing like infection, hyperpigmentation of scar, contractures, and keloid formation.
This presentation was provided by Racquel Jemison, Ph.D., Christina MacLaughlin, Ph.D., and Paulomi Majumder. Ph.D., all of the American Chemical Society, for the second session of NISO's 2024 Training Series "DEIA in the Scholarly Landscape." Session Two: 'Expanding Pathways to Publishing Careers,' was held June 13, 2024.
Philippine Edukasyong Pantahanan at Pangkabuhayan (EPP) CurriculumMJDuyan
(𝐓𝐋𝐄 𝟏𝟎𝟎) (𝐋𝐞𝐬𝐬𝐨𝐧 𝟏)-𝐏𝐫𝐞𝐥𝐢𝐦𝐬
𝐃𝐢𝐬𝐜𝐮𝐬𝐬 𝐭𝐡𝐞 𝐄𝐏𝐏 𝐂𝐮𝐫𝐫𝐢𝐜𝐮𝐥𝐮𝐦 𝐢𝐧 𝐭𝐡𝐞 𝐏𝐡𝐢𝐥𝐢𝐩𝐩𝐢𝐧𝐞𝐬:
- Understand the goals and objectives of the Edukasyong Pantahanan at Pangkabuhayan (EPP) curriculum, recognizing its importance in fostering practical life skills and values among students. Students will also be able to identify the key components and subjects covered, such as agriculture, home economics, industrial arts, and information and communication technology.
𝐄𝐱𝐩𝐥𝐚𝐢𝐧 𝐭𝐡𝐞 𝐍𝐚𝐭𝐮𝐫𝐞 𝐚𝐧𝐝 𝐒𝐜𝐨𝐩𝐞 𝐨𝐟 𝐚𝐧 𝐄𝐧𝐭𝐫𝐞𝐩𝐫𝐞𝐧𝐞𝐮𝐫:
-Define entrepreneurship, distinguishing it from general business activities by emphasizing its focus on innovation, risk-taking, and value creation. Students will describe the characteristics and traits of successful entrepreneurs, including their roles and responsibilities, and discuss the broader economic and social impacts of entrepreneurial activities on both local and global scales.
Leveraging Generative AI to Drive Nonprofit InnovationTechSoup
In this webinar, participants learned how to utilize Generative AI to streamline operations and elevate member engagement. Amazon Web Service experts provided a customer specific use cases and dived into low/no-code tools that are quick and easy to deploy through Amazon Web Service (AWS.)
Leveraging Generative AI to Drive Nonprofit Innovation
Tour oprerator service
1. 106. TOUR OPERATOR’S SERVICES
(A) Date of Introduction:- 01/09/1997 vide Notification No. 37/97-S.T., dated
22/08/1997.
(B) Definition and scope of service:-
“Taxable Service” means any service provided or to be provided to any person, by a
tour operator in relation to a tour.
[Section 65 (105) (n) of Finance Act, 1994 as amended]
"Tour" means a journey from one place to another irrespective of the distance
between such places.
[Section 65(113) of Finance Act, 1994 as amended]
"Tourist Vehicle" has the meaning assigned to it in clause (43) of section 2 of the
Motor Vehicles Act 1988 (59 of 1988).
[Section 65(114) of Finance Act, 1994 as amended]
“Tour Operator” means any person engaged in the business of planning, scheduling,
organising or arranging tours (which may include arrangements for accommodation,
sightseeing or other similar services) by any mode of transport, and includes any
person engaged in the business of operating tours in a tourist vehicle or a contract
carriage by whatever name called, covered by a permit, other than a stage carriage
permit, granted under the Motor Vehicles Act, 1988 (59 of 1988) or the rules made
thereunder;
Explanation:- For the purposes of this clause, the expression “tour” does not include a
journey organised or arranged for use by an educational body, other than a
commercial training or coaching centre, imparting skill or knowledge or lessons on any
subject or field.
[Section 65(115) of Finance Act, 1994 as amended]
(C) Rate of Tax & Accounting Code:-
Rate of Tax Accounting
Code
Service Tax 10% of the value of 00440063
services
Education Cess 2% of the service tax 00440298
payable
Secondary and 1% of the service tax 00440426
Higher Education payable.
cess
Other – As levied or applicable 00440064
Penalty/interest
(Rate of tax is effective from 24.02.2009.)
( D ) Classification of Taxable Services:-
2. (1) The classification of taxable services shall be determined according to the terms of
the sub-clauses (105) of section 65;
(2) When for any reason, a taxable service is prima facie, classifiable under two or
more sub-clauses of clause (105) of section 65, classification shall be effected
as follows :-
(a) the sub-clause which provides the most specific description shall be preferred
to sub-clauses providing a more general description;
(b) composite services consisting of a combination of different services which
cannot be classified in the manner specified in clause (a), shall be classified
as if they consisted of a service which gives them their essential character, in
so far as this criterion is applicable;
(c) when a service cannot be classified in the manner specified in clause (a) or
clause (b), it shall be classified under the sub-clause which occurs first among
the sub-clauses which equally merits consideration.
(Sec.65A of Finance Act,1994)
(E) Valuation of taxable services for charging Service tax:-
(1) Service tax chargeable on any taxable service with reference to its value shall,—
(i) in a case where the provision of service is for a consideration in money, be the gross
amount charged by the service provider for such service provided or to be provided by
him;
(ii) in a case where the provision of service is for a consideration not wholly or partly
consisting of money, be such amount in money, with the addition of service tax charged,
is equivalent to the consideration;
(iii) in a case where the provision of service is for a consideration which is not
ascertainable, be the amount as may be determined in the prescribed manner.
(2) Where the gross amount charged by a service provider, for the service provided or to be
provided is inclusive of service tax payable, the value of such taxable service shall be
such amount as, with the addition of tax payable, is equal to the gross amount charged.
(3) The gross amount charged for the taxable service shall include any amount received
towards the taxable service before, during or after provision of such service.
(4) Subject to the provisions of sub-sections (1), (2) and (3), the value shall be determined
in such manner as may be prescribed.
Explanation:- For the purposes of this section,—
(a) “consideration” includes any amount that is payable for the taxable services
provided or to be provided;
(b) “money” includes any currency, cheque, promissory note, letter of credit, draft,
pay order, travellers cheque, money order, postal remittance and other similar
instruments but does not include currency that is held for its numismatic value;
3. (c) “gross amount charged” includes payment by cheque, credit card, deduction
from account and any form of payment by issue of credit notes or debit notes and ‘book
adjustment, and any amount credited or debited, as the case may be, to any account,
whether called “Suspense account” or by any other name, in the books of account of a
person liable to pay service tax, where the transaction of taxable service is with any
associated enterprise.
(Sec.67 of Finance Act,1994)
Inclusion in or Exclusion from value of certain expenditure or cost:-
(1) Where any expenditure or costs are incurred by the service provider in the course
of providing taxable service, all such expenditure or costs shall be treated as consideration
for the taxable service provided or to be provided and shall be included in the value for the
purpose of charging service tax on the said service.
[Rule 5(1) of Service Tax (Determination of Value) Rules,2006)]
(2) The expenditure or costs incurred by the service provider as a pure agent of the
recipient of service, shall be excluded from the value of the taxable service if all the
following conditions are satisfied, namely:-
(i) the service provider acts as a pure agent of the recipient of service when he
makes payment to third party for the goods or services procured;
(ii) the recipient of service receives and uses the goods or services so procured
by the service provider in his capacity as pure agent of the recipient of
service;
(iii) the recipient of service is liable to make payment to the third party;
(iv) the recipient of service authorizes the service provider to make payment on
his behalf;
(v) the recipient of service knows that the goods and services for which payment
has been made by the service provider shall be provided by the third party;
(vi) the payment made by the service provider on behalf of the recipient of
service has been separately indicated in the invoice issued by the service
provider to the recipient of service;
(vii) the service provider recovers from the recipient of service only such amount
as has been paid by him to the third party; and
(viii) the goods or services procured by the service provider from the third party as
a pure agent of the recipient of service are in addition to the services he
provides on his own account.
[Rule 5(2) of Service Tax (Determination of Value) Rules,2006)]
(F) Clarifications issued by the Board/Ministry:-
4. Extension of tour operator service to package tour operators using different
modes of transport- At present, tour operator service covers package tour
operators also. However, under the present definition, such package tours attract
service tax only if such tours involve modes of transport other than road (say a
combination of air-rail-cab travel). The definition of tour operator has been suitably
expanded. While the existing levy on tour operators engaged in operating tours in
tourist vehicles remains as such, in case of a package tour (which are planned,
scheduled, organized or arranged by tour operators), the scope of the levy is being
extended by removing the limitation regarding transportation by tourist vehicles
only. Such tourist operators would be subjected to service tax irrespective of the
mode of transport used during such tours. The abatements in case of package tour
operators (providing transportation and accommodation) would remain at 60%.
[Vide CBE &C Circular No. 80/10/2004-S.T., dated 17.09.2004-2004 (172) E.L.T.
(T3)].
Tour operators- Abatement of 60% for period from 1.4.2000 to 4.2.2004- Central
Government issued Notification No. 15ice tax, dated 4.4.2007 under section 11c of
the Central Excise Act, 1944, exempting levy of service tax, for the period from
1.4.2000 to 4.2.2004, on 60% of the gross amount charged for taxable services
provided by tours operators, operating under a contract carriage permit issued by
the appropriate transport authority, for transport of passengers from one place to
another (other than services provided in relation to package tours).
Representations were received from transport operators/ bus owners operating
regular point to point transport of passengers between different cities or towns under
contract carriage permit issued by the appropriate transport authority that they had
been asked to pay service tax on 100% of the gross amount charged by them with
effect from 1.4.2004, whereas service should be charged only on the commission
earned. Notification No. 2/2004-S.T., dated 5.2.2004 was issued prescribing
abatement of 90% from gross value in respect of taxable service other than
packaged tours. Abatement of 60% from gross value has been available since
9.7.2004 vide Notification No. 8/2004-Service Tax, dated 9.7.2004 and not prior to
that date.
The Central Government has decided to extend the benefit of abatement of
60% from gross value in respect of the above mentioned taxable services to the past
period also i.e. from 1.4.2000 to 4.2.2004.
[Based on Press Release dated 4.4.2007 issued by Ministry of Finance- 2007 (6)
S.T.R. (C17)].
Tour operators- Abatement of 75% on package tours from 23.8.2007- The
Central Government has increased the rate of abatement to 75% for the purpose of
levy of service tax on taxable services provided by tour operators in relation to
package tours. To this effect, the Central Government has issued notification No.
38/2007-S.T. dated 23.8.2007 amending Notification no. 1/2006-S.T., dated
1.3.2006.
Services provided by tour operators, in relation to a tour, are leviable to
service tax under Tour Operators service. At present, tour operators, providing
package tour which includes provision of transportation, accommodation for stay, is
liable to pay service tax on 40% of the gross amount charged for such tour. In other
5. words, 60% of the gross amount charged is provided as abatement for the purpose
of levy of service tax.
The Indian Association of Tour Operators (IATO) requested to increase the
rate of abatement on package tour services provided by tour operators. The
suggestion has been recommended by Ministry of Tourism. The request of the Indian
Association of Tour Operators was examined by the Advisory Committee on Service
Tax Abatement and the Committee has recommended to prescribe the rate of
abatement of 75% on package tours where the gross amount charged includes cost
of accommodation, food, transport arrangement, tourist guide, entry to monuments
and other similar categories of expenditure.
The recommendation of the Committee was accepted by the Government and
a notification prescribing abatement rate of 75% of services provided by tour
operators in relation to a package tour wherein cost of accommodation, food,
transport arrangement, tourist guide, entry to monuments and other similar services
are included as part of the package tour has been issued. As a result of this
Notification, the tour operator is required to pay service tax only on 25% of the
gross amount charged on such package tour.
For details notification no. 38/2007- S.T, dated 23.8.2007 may be referred to.
[ CBE & C Press Release dated 23.8.2007].
Tour Operator Service- Budget changes 2008-09
(1) Services provided in relation to a journey from one place to another in a tourist
vehicle having contract carriage permit is leviable to service tax under tour operator
service. Tour in a vehicle covered by the following categories of permits granted
under the Motor Vehicles Act (MVA), 1988 and rules made thereunder are clearly
leviable to service tax under tour operators service:
(i) Contract Carriage permit granted under section 74 of the MVA, 1988 and
authorization certificate issued under Motor Vehicles (All India Permit for
Tourist Transport Operators) Rules, 1993; and
(ii) Permit granted under section 88(9) in accordance with the provisions of
section 74 of the MVA, 1988 in respect of tourist vehicles, for the purpose of
promoting tourism.
Since the permits under the above two categories are granted only for tourist
vehicle, service tax is leviable if the tour is provided in the above categories
of vehicles. Field formations may verify the nature of permits issued to the
vehicles from the transport authorities and collect service tax from vehicles
having the above two types of permits.
(2) Section 65(115) defining tour operator is being amended so as to include services
provided in relation to a journey from one place to another, generally known as point
–to-point tour, in a vehicle having contract carriage permit, even if the vehicle does
not meet the criteria specified for tourist vehicles. With this amendment, journey
from one place to another conducted in a vehicle having contract carriage permit
shall be leviable to service tax under tour operator. Service tax is not leviable under
tour operator service only if the tour is conducted in a vehicle having stage carriage
permit. Field formations may collect date from transport authorities regarding details
of contract carriage permits issued.
(3) It may be noted that services provided in relation to journey from one place to
another conducted to a tourist vehicle having contract permit for use by educational
6. bodies shall be excluded from the scope of the taxable service. Educational bodies do
not include commercial training or coaching centres.
[Vide M.F. (D.R) Letter D.O.F.No. 334/1/2008-S.T., dated 29.2.2008].
Exemption to booking of accommodation in hotel- Taxable service provided by
a person located outside India, in relation to booking of an accommodation in a hotel
located in India for a customer located outside India, is being exempted from levy of
service tax (Notification no. 14/2008-S.T dated 1.3.2008).
[Vide M.F. (D.R) Letter D.O.F.No. 334/1/2008-S.T., dated 29.2.2008].
Contract carriages exempted in specified cases.- Private bus operators, who
operate buses on specific inter-State or intra-State routes, are required to pay
service tax as they ply their buses having ‘contract carriage permits’ and thus fall
within the definition of tour operators. On the other hand the State Undertakings run
buses, which run on the same route carrying passengers, are not subjected to
service tax as these buses bear ‘stage carriage permit’. In order to bring parity
between the two, the services provided by the tour operators undertaking point-to-
point transportation of passengers in a vehicle bearing contract carriage permit is
being fully exempted from service tax, provided such transportation is not in relation
to tourism or conducted tours, or charter or hire.
(Notification No. 20/2009-S.T., dated 7.7.2009 refers).
[Based on M.F. (D.R) Letter D.O.F.No. 334/13/2009-TRU., dated 6.7.2009].
Exemption to Haj & Umrah pilgrimage under Export of Services Rules, 2005
clarified.- On a reference received by the Board the matter regarding leviability of
service tax on tour operator service in connection with Haj & Umrah Pilgrimage was
examined.
The amount charged to the pilgrims in India undertaking Haj and Umrah pilgrimage,
is for services provided by the Government of Saudi Arabia and the tour takes place
outside India. As per Rule 3(1)(ii) of the Export of Services Rules, 2005, (Circular
No. 111/05/2009-S.T. dated 24.2.2009), the service in respect of tour operator is
export if such service is performed outside India. It is also provided therein that
where such taxable service is partly performed outside India, it shall be treated as
performed outside India. Therefore, it is clarified that service tax is not chargeable
on the services provided in respect of tour undertaken for carrying out Haj and
Umrah pilgrimage in Saudi Arabia by Indian pilgrims considering these as export of
service, provided they fulfill the other conditions of export as provided in Export of
Service Rules.
[Based on CBE & C Circular No. 117/11/2009-S.T., dated 30.10.2009-2009 (16)
S.T.R. C17].
(G) Exemption & Exclusion:
1. Exemption to Small Scale Service Providers:-
In exercise of the powers conferred by sub-section (1) of section 93 of the
Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Finance Act), the Central
Government, on being satisfied that it is necessary in the public interest so to do, hereby
7. exempts taxable services of aggregate value not exceeding Ten lakh* rupees in any
financial year from the whole of the service tax leviable thereon under section 66 of the said
Finance Act:
Provided that nothing contained in this notification shall apply to,-
(i) taxable services provided by a person under a brand name or trade name,
whether registered or not, of another person; or
(ii) such value of taxable services in respect of which service tax shall be paid by such
person and in such manner as specified under sub-section (2) of section 68 of the
said Finance Act read with Service Tax Rules,1994.
2. The exemption contained in this notification shall apply subject to the following
conditions, namely:-
(i) the provider of taxable service has the option not to avail the exemption contained in
this notification and pay service tax on the taxable services provided by him and such
option, once exercised in a financial year, shall not be withdrawn during the remaining part
of such financial year;
(ii) the provider of taxable service shall not avail the CENVAT credit of service tax paid on
any input services, under rule 3 or rule 13 of the CENVAT Credit Rules, 2004 (herein after
referred to as the said rules), used for providing the said taxable service, for which
exemption from payment of service tax under this notification is availed of;
(iii) the provider of taxable service shall not avail the CENVAT credit under rule 3 of the
said rules, on capital goods received in the premises of provider of such taxable service
during the period in which the service provider avails exemption from payment of service
tax under this notification;
(iv) the provider of taxable service shall avail the CENVAT credit only on such inputs or
input services received, on or after the date on which the service provider starts paying
service tax, and used for the provision of taxable services for which service tax is payable;
(v) the provider of taxable service who starts availing exemption under this notification
shall be required to pay an amount equivalent to the CENVAT credit taken by him, if any, in
respect of such inputs lying in stock or in process on the date on which the provider of
taxable service starts availing exemption under this notification;
(vi) the balance of CENVAT credit lying unutilised in the account of the taxable service
provider after deducting the amount referred to in sub-paragraph (v), if any, shall not be
utilised in terms of provision under sub-rule (4) of rule 3 of the said rules and shall lapse on
the day such service provider starts availing the exemption under this notification;
(vii) where a taxable service provider provides one or more taxable services from one or
more premises, the exemption under this notification shall apply to the aggregate value of
all such taxable services and from all such premises and not separately for each premises or
each services; and
(viii) the aggregate value of taxable services rendered by a provider of taxable service
from one or more premises, does not exceed rupees *ten lakhs in the preceding financial
year.
3. For the purposes of determining aggregate value not exceeding ten*lakh rupees, to avail
exemption under this notification, in relation to taxable service provided by a goods
transport agency, the payment received towards the gross amount charged by such goods
transport agency under section 67 for which the person liable for paying service tax is as
specified under subsection (2) of section 68 of the said Finance Act read with Service Tax
Rules, 1994, shall not be taken into account.
Explanation.- For the purposes of this notification,-
8. (A) “brand name” or “trade name” means a brand name or a trade name, whether
registered or not, that is to say, a name or a mark, such as symbol, monogram, logo,
label, signature, or invented word or writing which is used in relation to such specified
services for the purpose of indicating, or so as to indicate a connection in the course of
trade between such specified services and some person using such name or mark with
or without any indication of the identity of that person;
(B) “aggregate value not exceeding *ten lakh rupees means the sum total of first
consecutive payments received during a financial year towards the gross amount, as
prescribed under section 67 of the said Finance Act, charged by the service provider
towards taxable services till the aggregate amount of such payments is equal to ten
lakh rupees but does not include payments received towards such gross amount which
are exempt from whole of service tax leviable thereon under section 66 of the said
Finance Act under any other notification.
4. This notification shall come into force on the 1st day of April, 2005.
[Notification No. 6/2005-ST, dated 1-3-2005. *Amended by Notfn.No. 8/2008-ST
dated 01.03.2008]
2. Services to UN Agencies
Services provided to United Nations or an International Organizations are exempt.
[Notification No. 16/2002-ST, dated 2-8-2002]
3. Export of service: Any service which is taxable under clause 105 of Section 65 may be
exported without payment of service tax.
( Rule 4 of Export of Services Rules,2005)
4. Exemption to services provided to a developer of SEZ or a unit of SEZ:-
Exempts the taxable services specified in clause (105) of section 65 of the said Finance Act,
which are provided in relation to the authorized operations in a Special Economic Zone, and
received by a developer or units of a Special Economic Zone, whether or not the said
taxable services are provided inside the Special Economic Zone, from the whole of the
service tax leviable thereon under section 66 of the said Finance Act subject to certain
conditions. ( Refer notification for details)
[Notification No. 09/2009ST dated 03.03.2009 (Prior to 03.03.2009
Notfn.No4/2004-ST dated 31.03.2004)]
5. Exemption to value of goods & material sold by service provider: In exercise of
the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central
Government, being satisfied that it is necessary in the public interest so to do, hereby
exempts so much of the value of all the taxable services, as is equal to the value of goods
and materials sold by the service provider to the recipient of service, from the service tax
leviable thereon under section (66) of the said Act, subject to condition that there is
documentary proof specifically indicating the value of the said goods and materials.
(Notification No. 12/2003-ST dated 20.06.2003 effective from 01.07.2003)
6. Exemption to taxable services provided by TBI and STEP: All taxable services,
provided by a Technology Business Incubator (TBI) or a Science and Technology
Entrepreneurship Park (STEP) recognized by the National Science and technology
Entrepreneurship Development Board (NSTEDB) of the Department of Science and
Technology, Govt. of India from the whole of the service tax leviable thereon subject tio
certain conditions and procedures. ( Refer notification for details)
(Notification No.09/2007 ST dated 01.03.2007)
9. 7. Exemption to taxable services provided by entrepreneurs located within the
premises of TBI or STEP: All taxable services, provided by an entrepreneur located
within the premises of a Technology Business Incubator (TBI) or a Science and Technology
Entrepreneurship Park (STEP) recognized by the National Science and technology
Entrepreneurship Development Board (NSTEDB) of the Department of Science and
Technology, Govt. of India from the whole of the service tax leviable thereon subject to
certain conditions and procedures. ( Refer notification for details)
(Notification No.10/2007 ST dated 01.03.2007)
8. Exemption to services provided to Foreign Diplomatic Missions or Consular Post
in India: All services provided by any person, for the official use of a Foreign Diplomatic
Mission or Consular Post in India are exempted from service tax subject to certain
conditions and procedures. (Refer notification for details)
(Notification No. 33/2007-ST dated 23.05.2007)
9. Exemption to services provided for personal use of a family member of
Diplomatic Agent or Career Consular Officers posted in Foreign Diplomatic
Mission/Consular Post in India: All services provided by any person, for personal use
of family member of Diplomatic Agents or Career Consular officers posted in a Foreign
Diplomatic Mission or Consular Post in India are exempted from service tax subject to
certain conditions and procedures. (Refer notification for details)
(Notification No. 34/2007-ST dated 23.05.2007)
******************