By CA Hitesh Shah The recent advance ruling in the case of Harekrishna Developers has revived an issue which was settled by the Department about a year ago, after significant deliberations. The ruling holds that a real estate developer, who charges a booking amount from his customers, constructs on his own and then sells residential [...]
Archive for the ‘Service Tax’ Category
Service Tax Liability on Construction and Sale of Residential Units
Posted by admin on July 11th, 2009
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Imposition of Service Tax on Builders – Clarification
Posted by admin on July 11th, 2009
Sale of Residential Houses: CBEC Clarified that – any service provided by a seller in connection with the construction of residential complex till the execution of such sale deed would be in the nature of ’self-service’ and consequently would not attract service tax. Circular No. 108/02/2009 F. No. 137/12/2006-CX.4 Government of India Ministry of Finance [...]
Amendment in the Taxation of Services (Provided from outside India & Received in India) Rules, 2006
Posted by admin on July 9th, 2009
Service Tax Notification No.22/2009 – Service Tax–New Delhi, the 7th July, 2009 G.S.R. (E).- In exercise of the powers conferred by sections 93 and 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Taxation of Services (Provided from outside India and Received in [...]
Return Scrutiny Manual for Scrutiny of ST 3 Returns
Posted by admin on July 8th, 2009
1. The Working Group on Central Excise and Service Tax re-engineering, constituted by the Board has prepared a Return Scrutiny Manual for Service Tax (RSMST). The said manual has been approved by the Board and a copy of the same is enclosed herewith (not printed).
Trade Notice on Procedure for Surrendering Registration Certificate (ST-2)
Posted by admin on April 1st, 2006
Sub: Procedure for surrendering Registration Certificate (ST-2)
in view of the amendments in Finance Bill 2007. – reg.
Attention of the Trade and all concerned is invited to Govt. of India’s Notification No.6/200S-ST dated 01-03-2005 as amended by Notification No.4/2007-ST dated 01-03-2007 and Notification Nos. 26/2005-ST and 27/2005-ST both dated 07-06-2005 as amended by Notification Nos. 5/2007-ST and 6/ 2007-ST both dated 01-03-2007 respectively.
