Direct Taxes (including International Taxation) | By ALOK PATNIA | May 2, 2012
Pandal or shamiana refers to a place specially prepared or arranged for organizing an official, social or business function. Here, social...
Direct Taxes (including International Taxation) | By ALOK PATNIA | May 1, 2012
Legal Consultancy Services means any service provided or to be provided –        i. To any person, by a business entity in re...
Direct Taxes (including International Taxation) | By ALOK PATNIA | Apr 27, 2012
Business Auxiliary Services – It means any service in relation to – Promotion or marketing or sale of goods produces or provided by o...
Direct Taxes (including International Taxation) | By ALOK PATNIA | Apr 26, 2012
“Commercial or Industrial Construction†states- a)     Construction of new building or civil structure or a part thereto; b) Â...
GST & Other Indirect Taxes | By ALOK PATNIA | Apr 25, 2012
In general service tax is paid by the provider of service i.e. a person providing taxable services are liable to pay service tax, but in ...
Direct Taxes (including International Taxation) | By ALOK PATNIA | Apr 24, 2012
“Consulting engineer†means any professionally qualified engineer or any body corporate or any other firm who, either directly or ind...
Direct Taxes (including International Taxation) | By ALOK PATNIA | Apr 23, 2012
“Information technology softwareâ€means any representation of instruction, data, sound or image, including source code and object code...
Direct Taxes (including International Taxation) | By ALOK PATNIA | Apr 20, 2012
The term services includes a declared services, it becomes essential to understand the meaning and philosophy of the term declared servic...
GST & Other Indirect Taxes | By ALOK PATNIA | Apr 12, 2012
The government has proposed that the if returns not filed within the prescribed time, excise & service tax cancellation of registrati...
Corporate Law & Intellectual Property Rights | By ALOK PATNIA | Feb 29, 2012
On a general note, if services are exported, there is no service tax liability. In other words, as per the principles of Service Tax, it ...
GST & Other Indirect Taxes | By ALOK PATNIA | Feb 13, 2012
Small service provider has been provided various exemptions in Service tax Act. The provisions in this regard are provided below: Turnove...
GST & Other Indirect Taxes | By ALOK PATNIA | Feb 8, 2012
Service tax is imposed on different class of services and is payable on taxable service. Interior Decorator Services is one of the taxabl...