We can handle old service tax notices issued to you by the department.

We will handle the department's old service tax notices sent to you.
Service TaxWe have considerable experience in managing the requirements of Service Tax Consulting services covering areas such as--
Registering Utility Tax
Services Consulting as per the applicability of the Service Tax Act
Service Tax Returns in ST-3 Reporting
Consultancy on the deposit of corporate and individual monthly service tax
Maintenance of records for service tax
Liaisoning with the relevant institutions
Our rich experience here enables us to deal efficiently with all matters relating to facilities, including the handling of departmental audits. Working closely with customer organisations, we evaluate their needs and conduct programmes on the basis of that, thereby ensuring the best possible service support from our end is provided. Some of the considerations that separate us from others include:
Rich field experience
Ability to provide timely and reliable services
Areas of service include:
Return Planning & Challans
Departmental Audit Handling
Concerning claims for credit
What does service mean? 'Service' has been specified and means-any operation carried out by a person for another for consideration and involves a declared service.
Furthermore the said description provides that 'Service' does not include
Any activity which only constitutes an activity
A transfer of title to goods or immovable property by way of sale, gift or otherwise or in any way whatsoever.
Transfer, distribution or supply of goods that are considered to be goods for sale within the scope of Article 366(29A) of the Constitution
A cash only transaction or an actionable allegation
A service provided in the course of employment by an employee to an employer.
Fees payable to a court or tribunal formed for the moment in force under a law
Post the following questions to yourself to decide whether you have a 'Service'
S.NOQUESTIONANSWERRATION
1 Am I doing an operation for another person (including but not limited to an activity stated in section 65E of the Act)*? Yes yes,
2 Am I doing this kind of operation for consideration? Yes yes,
3 Is this practise merely a transfer of title to goods or immovable property by way of sale, donation or otherwise? No
4This operation constitutes only the transfer, supply or supply of goods which are considered to be the selling of goods within the scope of Article 366(29A) of the Constitution.
5 Does this operation consist only of a cash or actionable claim transaction? No
6 Is it in the essence of court fees for a court or a tribunal to consider the activity? No
7Is such an action the essence of a service rendered in the course of employment by an employee of such a person? No
7Is the operation covered by any of the categories stated in clause (44) of section 65B of Explanation 1 or Explanation 2 of ActNo.
[*If you are an entity doing business through an establishment located in the taxable territory and another establishment located in the non-taxable territory OR an organisation or body of persons or a member thereof, before answering this question, please see Clarification 3 to section 65B(44) of the Act]
If the answer to the above questions is in accordance with the answers provided in column 2 of the table above, you will then provide a service.
Taxability of a 'business' Section 66B of the Act defines the taxability of utilities or the payment of service tax. To be a taxable service, a service should be supplied or agreed to be supplied by a person in the taxable territory to another person and should not be listed in the negative list.
From the definition of taxable service as found in the former clause (105) of section 65 of the Act, the term 'agreed to be given' has been retained. This phrase's consequences are.
Services that have only been agreed to be rendered but have yet to be provided are taxable Until the actual provision of the service, receipt of advances for services agreed to be provided becomes taxable.
Advances held by the service supplier in the event of the service receiver's termination of the service contract become taxable as they reflect consideration for a service agreed to be rendered.
The Negative List
With regard to Section 66B of the Act, service tax shall be levied on all services rendered by an individual to another in the taxable territory for consideration other than those stated in the negative list. Accordingly, the facilities listed in the negative list fall beyond the scope of service tax charges. The negative list of services is stated in Section 66D of the Act itself. All in all, there are seventeen service heads specified in the negative list.
Provision of government or local authority programmes
Products offered by the Indian Reserve Bank
Services rendered by a foreign diplomatic mission in India
Agriculture-related facilities or agricultural goods.
Goods Trade
Processes for producing or manufacturing products
Sale of space or time slots for advertising other than radio or television advertisements
Access to a road or bridge by paying toll fees
Gambling, betting or lottery
Entry to activities for entertainment and admission to amusement facilities
Transmission or power distribution
Specified education-related programmes
Services for the leasing of residential dwellings for residence purposes
Action in financial matters
Resources pertaining to air transportation
Service involving the carriage of goods
Funeral, funeral, crematory or mortuary facilities, including transport of the deceased
Services Declared
It has also been mentioned in the definition of 'service' found in clause (44) of section 65B of the Act that service includes a declared service. In the said section, the term 'declared service' is also defined as an operation performed for consideration by an entity for another and stated in section 66E of the Act. In section 66E, the following nine activities were specified:
1. Renting immovable assets;
2. Construction, in whole or in part of a complex, house, civil structure or part thereof, including a complex or building intended for sale to the purchaser, except where the entire consideration is obtained after the competent authority has given a certificate of completion;
3. Temporary transfer or authorization for any right of intellectual property to be used or enjoyed;
4. IT software creation, design, programming, customization, adaptation, update, enhancement, implementation;
5. Agreeing on the duty to refrain from an act or to tolerate an act or a circumstance or to conduct an act;
6. Transfer of goods by means of recruiting, leasing, licencing or otherwise without transfer of the right to use such goods;
7. Activities relating to the supply of hired goods or any payment scheme by instalment;
8. Service section in the execution of a contract for work;
9. Service portion of an operation where as part of the activity, merchandise, food or any other human consumption item or any beverage (whether or not intoxicating) is supplied in any way.
The Exemptions
There are 88 exemption notices under the present scheme. With the implementation of the negative list, the need for exemptions is not obviated. Although certain existing exemptions have been added to the negative list, others have been kept as exemptions whenever necessary. Moreover, it is also proposed that certain additional exemptions be added. For ease of reference and convenience, most of the exemptions now form part of a single 25/2012-ST mega-exemption notice dated 20/6/12/2012.
Partial Reverse Fee for Reverse
With effect from 1.7.2012, a new taxation system is being implemented whereby both the service provider and the service recipient are responsible for the payment of service tax. This responsibility is typically attributed only to the service provider or to the service recipient, but this liability is assigned to both the service provider and the service recipient under the defined services and under the specified conditions.
The enabling provision was established by the incorporation of Proviso in section 68 of the Finance Act , which provides that the central government may inform the person of the service and the extent of the service tax payable by that person, and the provisions of Chapter V shall extend to that person to the extent specified and the service provider shall pay the remaining part of the service tax. The Central Government has issued notification No. 30/2012 dated 20.6.2012 pursuant to this provision, notifying the definition of the defined services when they are rendered in the manner specified where the service receiver has to pay part of the service tax. The degree to which the tax liability of the recipient of the service must be discharged was also stated in the said notification.
This argument illustrates the manner in which the reverse charge mechanism works.
The Services export
New provisions in the Service Tax Rules 1994, namely Rule 6A, will now regulate the export of services. The basic conditions before a service can be designated as an export service are:
It must be a service as described in section 65BB of sub-section 44.
By a supplier of services situated in a taxable jurisdiction
Outside India, the user of a service is located
The service is not a service that is listed in the list of negatives.
The position where the service is given is outside India.
Payment for such a service is obtained in convertible foreign exchange by the service provider.
By virtue of item (b) of Explanation 2 of clause 44 of section 65B of the Act, the service provider and the service recipient are not mere institutions of a separate entity.
New Service Tax Regime Analysis of actual and planned market transactions by Mukesh Raj & Company
Examination of current and proposed business transactions from a modern service tax perspective la