The procedure for claiming refund for the amount due from the Department is as mentioned below:-1. Submission of application in prescribed Form-R in triplicate to the jurisdictional Assistant Commissioner.
2. Application should be filed within the prescribed period, i.e. before the expiry of six months from the relevant date as defined in Section 11B of [...]
Read More...
In principle, no tax is payable for reimbursement of expenses incurred on behalf of client. Department has clarified that out of pocket expenses like traveling, boarding and lodging on reimbursable basis are not subject to service tax. The assessee will however have to provide documentary evidence substantiating his claim from the gross amount.The levy [...]
Read More...
The office of Director General (Service Tax) has been formed in the year 1997. It is headed by the Director General (Service Tax). The functions and powers of Director General (Service Tax) are :
1. To ensure that proper establishment and infrastructure has been created under different central excise Commissionerate to monitor the collection and [...]
Read More...
Service Tax System in India Introduced by Dr. Manmohan Singh, then Union Finance Minister, in his Budget speech for the year 1994-95 and stated that ” There is no sound reason for exempting services from taxation, therefore, I propose to make a modest effort in this direction by imposing a tax on services [...]
Read More...