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CA Sandesh Mundra

Consult Us For Construction

Service Tax Updates - Nov, 2011

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Service Tax Updates

SYNOPSIS OF NOTIFICATIONS, CIRCULARS & LETTERS

  1. Vide Notification No. F. No. 137/99/2011 – Service Tax , CBEC extends the date of submission of half yearly return for the period April 2011 to September 2011 from 25th October 2011 to 26th December 2011.

  2. Vide Notification No. 48/2011 – Service Tax, Certain amendments have been made in the Form ST-3, to bring the same in line with the Point of Taxation Rules, 2011.

  3. Circular No. 147/16/2011 Dated 21st Oct, 2011 clears the confusion giving necessary exemption to sub-contractors  if their services are independently classifiable under Works Contract Service.



Case Law
  1. The Honourable Bombay High Court upheld the constitutionality of service tax on renting of immovable properties and held as follows:-
    1. Parliament by virtue of the powers in the Constitution has the legislative competence to impose service tax on renting of immovable property.
    2. The decision of the Parliament can-not be questioned on the basis that renting does not involve any element of service.
    3. Levy with retrospective effect from 01-6-2007 is constitutional so long as it is to bring the proisions in conformity with the original parliamentary intent.
  2. M/s Jeevan Construction Co. has filed a Writ Petetion challenging the Circular No. 110/4/2009 dated 23rd Feb, 2009 and Notification No. 24/2009 dated 27th July, 2009 raised in the context of Service Tax on Roads and Repairs during 2006 to 2009 as ultravires. Honourable Allahbad High Court on 18th Oct, 2011 has granted a stay till the disposal of writ.
  3. Performances, films or programmes shown to viewers through DTH service would fall within meaning of “entertainments” and, therefore, be taxable (Delhi Tribunal).
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CA Sandesh Mundra, Consultant – Management Audit and Indirect Taxation - Chartered Accountant, Diploma in Information System Audit, Diploma in Insurance & Risk Management , Certificate from ICAI on International Financial Reporting Standards. Actively associated with clients in the industrial construction sector since last 9 years.He possesses special skills in structuring the indirect tax component of the works contracts and as management auditor, has visited several construction sites in various states like Orissa, Rajasthan, Gujarat, Maharasthra, Madhya Pradesh etc. During the course of said visits he has been to very large industrial complexes, refineries, power plants etc

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