SlideShare una empresa de Scribd logo

Service Tax Issues

•Descargar como PPT, PDF•
•
B
BandS

Service Tax Latest Issues, Updates and important Provision.

Economía y finanzasEmpresariales
1 de 27
SERVICE TAX, CENVAT CREDIT RULES AND SELECTED ISSUES BY C A S H A I L E S H R A T H I ACA, M.Com B A H E T I & S O M A N I Chartered Accountants www.bandsindia.com
TOPICS COVERED ,[object Object],[object Object],[object Object],[object Object],[object Object]
Who is eligible and On what is he eligible ? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
ISSUES ,[object Object],[object Object],[object Object],[object Object]
internal allocation of duties & cesses WHAT AGAINST WHAT     SHE     Education Cess     Service Tax     Excise Duty/CVD/ SHE Education Cess Service Tax Excise Duty Utilisation Availment
INPUTS ,[object Object],[object Object],[object Object],[object Object]
ISSUE ,[object Object],[object Object],[object Object]
POINT OF AVAILAMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CENVAT AND NON TAXABLE ACTIVITIES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OPTION - I ,[object Object],[object Object],[object Object]
OPTION - II ,[object Object],[object Object],[object Object],[object Object],[object Object]
OPTION - III ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OPTION - III ,[object Object],[object Object],[object Object],[object Object]
COMPOSITE OUTPUT : OPTIONS NA %  % Service Provider not maintaining separate records (input side) NA %  % Manufacturer not maintaining separate records (input side) 8%    Service Provider not maintaining separate records (output side) 10%    Manufacturer not maintaining separate records (output side) NA    Manufacturer/Service Provider maintaining separate records Consequence on Output SERVICES Capital Goods INPUT TAX SITUATION
ISSUES ,[object Object],[object Object]
the person making payment towards freight would be liable to pay the service tax ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
the person making payment towards freight would be liable to pay the service tax ,[object Object],[object Object],[object Object],[object Object]
Taxability of Services to Be Provided ,[object Object],[object Object],[object Object],[object Object]
Taxability of Services to Be Provided ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
ISSUE ,[object Object],[object Object],[object Object],[object Object]
ACCOUNTING ISSUE ,[object Object]
ACCOUNTING OF SERVICE TAX INPUT CREDIT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
ACCOUNTING OF SERVICE TAX OUTPUT ,[object Object],[object Object],[object Object]
ACCOUNTING OF SERVICE TAX OUTPUT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
ACCOUNTING OF SERVICE TAX OUTPUT ,[object Object],[object Object],[object Object]
issue ,[object Object]
THANK YOU

Recomendados

Presentation on Service Tax
Presentation on Service Tax Presentation on Service Tax
Presentation on Service Tax
Dr. Sanjay Sawant Dessai
 
Service tax rules (sushil aggarwal)
Service tax rules (sushil aggarwal)Service tax rules (sushil aggarwal)
Service tax rules (sushil aggarwal)
Sushil Aggarwal
 
Service tax
Service taxService tax
Service tax
Altacit Global
 
Service tax
Service taxService tax
Service tax
Nikita Jangid
 
Overview of service tax
Overview of service taxOverview of service tax
Overview of service tax
CA Gaurav Gupta
 
Service tax negative list based regime
Service tax negative list based regimeService tax negative list based regime
Service tax negative list based regime
Anirudhha Bhide
 
Service tax training jan 2015
Service tax training jan 2015Service tax training jan 2015
Service tax training jan 2015
Sshailesh L. Prajapati
 
Service Tax-Budget impact, 2016
Service Tax-Budget impact, 2016Service Tax-Budget impact, 2016
Service Tax-Budget impact, 2016
sandesh mundra
 

Recomendados

Presentation on Service Tax
Presentation on Service Tax Presentation on Service Tax
Presentation on Service Tax
Dr. Sanjay Sawant Dessai
 
Service tax rules (sushil aggarwal)
Service tax rules (sushil aggarwal)Service tax rules (sushil aggarwal)
Service tax rules (sushil aggarwal)
Sushil Aggarwal
 
Service tax
Service taxService tax
Service tax
Altacit Global
 
Service tax
Service taxService tax
Service tax
Nikita Jangid
 
Overview of service tax
Overview of service taxOverview of service tax
Overview of service tax
CA Gaurav Gupta
 
Service tax negative list based regime
Service tax negative list based regimeService tax negative list based regime
Service tax negative list based regime
Anirudhha Bhide
 
Service tax training jan 2015
Service tax training jan 2015Service tax training jan 2015
Service tax training jan 2015
Sshailesh L. Prajapati
 
Service Tax-Budget impact, 2016
Service Tax-Budget impact, 2016Service Tax-Budget impact, 2016
Service Tax-Budget impact, 2016
sandesh mundra
 
Service tax
Service taxService tax
Service tax
has10nas
 
Service Tax Proposals in Budget 2016
Service Tax Proposals in Budget 2016Service Tax Proposals in Budget 2016
Service Tax Proposals in Budget 2016
Ashish Gupta
 
Service tax
Service taxService tax
Service tax
Dr. Sanjay Sawant Dessai
 
Service tax amendments by union budget,2015
Service tax amendments by union budget,2015Service tax amendments by union budget,2015
Service tax amendments by union budget,2015
CA Rohan Chaturvedi
 
A Presentation on Service Tax Overview and Recent Developments dated 06.07....
A Presentation on Service Tax Overview and Recent Developments dated 06.07.... A Presentation on Service Tax Overview and Recent Developments dated 06.07....
A Presentation on Service Tax Overview and Recent Developments dated 06.07....
Agarwal sanjiv & Co
 
Service Tax
Service TaxService Tax
Service Tax
akshatasrinath
 
Service tax update 2015
Service tax update 2015Service tax update 2015
Service tax update 2015
TAXPERT PROFESSIONALS
 
Service Tax (including CENVAT) Amendments 2016 & Recent issues & Judgments
Service Tax (including CENVAT) Amendments 2016 & Recent issues & Judgments Service Tax (including CENVAT) Amendments 2016 & Recent issues & Judgments
Service Tax (including CENVAT) Amendments 2016 & Recent issues & Judgments
Ramandeep Bhatia
 
Basic provisons of service tax regime ppt
Basic provisons of service tax regime pptBasic provisons of service tax regime ppt
Basic provisons of service tax regime ppt
Ashish Gupta
 
Service tax ppt (finance act 2008)
Service tax ppt (finance act 2008)Service tax ppt (finance act 2008)
Service tax ppt (finance act 2008)
rakhiya11
 
Common Questions on Service Tax
Common Questions on Service TaxCommon Questions on Service Tax
Common Questions on Service Tax
Reach Accountant
 
Service tax
Service taxService tax
Service tax
S.P.Nagrath & Co.
 
Service tax
Service taxService tax
Service tax
FCA - Future Chartered Accountants
 
Service tax ppt
Service tax pptService tax ppt
Service tax ppt
Nayaz Ahmed
 
Service tax presentation
Service tax presentationService tax presentation
Service tax presentation
Altacit Global
 
Basic Concepts of Service Tax
Basic Concepts of Service TaxBasic Concepts of Service Tax
Basic Concepts of Service Tax
Raj Khona
 
Budget 2016 - Service tax Changes
Budget 2016 - Service tax ChangesBudget 2016 - Service tax Changes
Budget 2016 - Service tax Changes
CA Vivek Agrawal
 
Reverce charge
Reverce chargeReverce charge
Reverce charge
PSPCL
 
Reverse
ReverseReverse
Reverse
PSPCL
 
Reverse Charge Mechanism Under Service Tax Laws
Reverse Charge Mechanism Under Service Tax Laws Reverse Charge Mechanism Under Service Tax Laws
Reverse Charge Mechanism Under Service Tax Laws
Syed Irshad Ali
 
Rule 6 of cenvat credit rules, 2004
Rule 6 of cenvat credit rules, 2004Rule 6 of cenvat credit rules, 2004
Rule 6 of cenvat credit rules, 2004
SBS AND COMPANY LLP, CHARTERED ACCOUNTANTS
 
Rule 6 of CENVAT CREDIT RULE
Rule 6 of CENVAT CREDIT RULERule 6 of CENVAT CREDIT RULE
Rule 6 of CENVAT CREDIT RULE
Sushant Yardi
 

Más contenido relacionado

La actualidad más candente

Service tax
Service taxService tax
Service tax
has10nas
 
A Presentation on Service Tax Overview and Recent Developments dated 06.07....
A Presentation on Service Tax Overview and Recent Developments dated 06.07.... A Presentation on Service Tax Overview and Recent Developments dated 06.07....
A Presentation on Service Tax Overview and Recent Developments dated 06.07....
Agarwal sanjiv & Co
 
Service Tax
Service TaxService Tax
Service Tax
akshatasrinath
 
Service tax ppt (finance act 2008)
Service tax ppt (finance act 2008)Service tax ppt (finance act 2008)
Service tax ppt (finance act 2008)
rakhiya11
 
Common Questions on Service Tax
Common Questions on Service TaxCommon Questions on Service Tax
Common Questions on Service Tax
Reach Accountant
 
Service tax presentation
Service tax presentationService tax presentation
Service tax presentation
Altacit Global
 
Reverce charge
Reverce chargeReverce charge
Reverce charge
PSPCL
 
Reverse
ReverseReverse
Reverse
PSPCL
 
Reverse Charge Mechanism Under Service Tax Laws
Reverse Charge Mechanism Under Service Tax Laws Reverse Charge Mechanism Under Service Tax Laws
Reverse Charge Mechanism Under Service Tax Laws
Syed Irshad Ali
 

La actualidad más candente (20)

Service tax
Service taxService tax
Service tax
 
Service Tax Proposals in Budget 2016
Service Tax Proposals in Budget 2016Service Tax Proposals in Budget 2016
Service Tax Proposals in Budget 2016
 
Service tax
Service taxService tax
Service tax
 
Service tax amendments by union budget,2015
Service tax amendments by union budget,2015Service tax amendments by union budget,2015
Service tax amendments by union budget,2015
 
A Presentation on Service Tax Overview and Recent Developments dated 06.07....
A Presentation on Service Tax Overview and Recent Developments dated 06.07.... A Presentation on Service Tax Overview and Recent Developments dated 06.07....
A Presentation on Service Tax Overview and Recent Developments dated 06.07....
 
Service Tax
Service TaxService Tax
Service Tax
 
Service tax update 2015
Service tax update 2015Service tax update 2015
Service tax update 2015
 
Service Tax (including CENVAT) Amendments 2016 & Recent issues & Judgments
Service Tax (including CENVAT) Amendments 2016 & Recent issues & Judgments Service Tax (including CENVAT) Amendments 2016 & Recent issues & Judgments
Service Tax (including CENVAT) Amendments 2016 & Recent issues & Judgments
 
Basic provisons of service tax regime ppt
Basic provisons of service tax regime pptBasic provisons of service tax regime ppt
Basic provisons of service tax regime ppt
 
Service tax ppt (finance act 2008)
Service tax ppt (finance act 2008)Service tax ppt (finance act 2008)
Service tax ppt (finance act 2008)
 
Common Questions on Service Tax
Common Questions on Service TaxCommon Questions on Service Tax
Common Questions on Service Tax
 
Service tax
Service taxService tax
Service tax
 
Service tax
Service taxService tax
Service tax
 
Service tax ppt
Service tax pptService tax ppt
Service tax ppt
 
Service tax presentation
Service tax presentationService tax presentation
Service tax presentation
 
Basic Concepts of Service Tax
Basic Concepts of Service TaxBasic Concepts of Service Tax
Basic Concepts of Service Tax
 
Budget 2016 - Service tax Changes
Budget 2016 - Service tax ChangesBudget 2016 - Service tax Changes
Budget 2016 - Service tax Changes
 
Reverce charge
Reverce chargeReverce charge
Reverce charge
 
Reverse
ReverseReverse
Reverse
 
Reverse Charge Mechanism Under Service Tax Laws
Reverse Charge Mechanism Under Service Tax Laws Reverse Charge Mechanism Under Service Tax Laws
Reverse Charge Mechanism Under Service Tax Laws
 

Destacado

Global Hazards Patterns
Global Hazards PatternsGlobal Hazards Patterns
Global Hazards Patterns
total
 
Diff cenvat & vat
Diff cenvat & vatDiff cenvat & vat
Diff cenvat & vat
singh_bks12
 
Childhood cancer presentation
Childhood cancer presentationChildhood cancer presentation
Childhood cancer presentation
Elgya1234
 
Service tax –the salient features
Service tax –the salient featuresService tax –the salient features
Service tax –the salient features
venkataramanan Thiru
 
financial_management_solved_problems
financial_management_solved_problemsfinancial_management_solved_problems
financial_management_solved_problems
Ekta Doger
 
Project report on Hindustan Unilever Product - Pure-it
Project report on Hindustan Unilever Product - Pure-itProject report on Hindustan Unilever Product - Pure-it
Project report on Hindustan Unilever Product - Pure-it
DjSai Pune
 

Destacado (20)

Rule 6 of cenvat credit rules, 2004
Rule 6 of cenvat credit rules, 2004Rule 6 of cenvat credit rules, 2004
Rule 6 of cenvat credit rules, 2004
 
Rule 6 of CENVAT CREDIT RULE
Rule 6 of CENVAT CREDIT RULERule 6 of CENVAT CREDIT RULE
Rule 6 of CENVAT CREDIT RULE
 
Global Hazards Patterns
Global Hazards PatternsGlobal Hazards Patterns
Global Hazards Patterns
 
Cenvat Credit Rules, 2004
Cenvat Credit Rules, 2004Cenvat Credit Rules, 2004
Cenvat Credit Rules, 2004
 
Diff cenvat & vat
Diff cenvat & vatDiff cenvat & vat
Diff cenvat & vat
 
Cenvat credit rules, 2006
Cenvat credit rules, 2006Cenvat credit rules, 2006
Cenvat credit rules, 2006
 
Auditing
AuditingAuditing
Auditing
 
Practical Discussion on Cenvat Credit Rules
Practical Discussion on Cenvat Credit RulesPractical Discussion on Cenvat Credit Rules
Practical Discussion on Cenvat Credit Rules
 
Cenvat credit rules
Cenvat credit rulesCenvat credit rules
Cenvat credit rules
 
Central value added tax ppt @ bec doms bagalkot mba
Central value added tax ppt @ bec doms bagalkot mbaCentral value added tax ppt @ bec doms bagalkot mba
Central value added tax ppt @ bec doms bagalkot mba
 
CENVAT credit
CENVAT creditCENVAT credit
CENVAT credit
 
CENVAT
CENVATCENVAT
CENVAT
 
Childhood cancer presentation
Childhood cancer presentationChildhood cancer presentation
Childhood cancer presentation
 
Service tax –the salient features
Service tax –the salient featuresService tax –the salient features
Service tax –the salient features
 
financial_management_solved_problems
financial_management_solved_problemsfinancial_management_solved_problems
financial_management_solved_problems
 
Project report on Hindustan Unilever Product - Pure-it
Project report on Hindustan Unilever Product - Pure-itProject report on Hindustan Unilever Product - Pure-it
Project report on Hindustan Unilever Product - Pure-it
 
CENVAT credit Rules 2004
CENVAT credit Rules 2004CENVAT credit Rules 2004
CENVAT credit Rules 2004
 
World Religions
World ReligionsWorld Religions
World Religions
 
Marketing Strategies of HUL
Marketing Strategies of HULMarketing Strategies of HUL
Marketing Strategies of HUL
 
Service tax and vat
Service tax and vatService tax and vat
Service tax and vat
 

Similar a Service Tax Issues

GCC VAT Solution Presentation
GCC VAT Solution PresentationGCC VAT Solution Presentation
GCC VAT Solution Presentation
Sandeep Mahindra
 
2. Taxation awareness session - Services Business
2. Taxation awareness session - Services Business2. Taxation awareness session - Services Business
2. Taxation awareness session - Services Business
Arbind Aggarwal
 
Mazars - India Budget (Presentation at IFCCI event on 12 March 2015)
Mazars - India Budget (Presentation at IFCCI event on 12 March 2015)Mazars - India Budget (Presentation at IFCCI event on 12 March 2015)
Mazars - India Budget (Presentation at IFCCI event on 12 March 2015)
Nicolas Ribollet
 
Witholding of taxes
Witholding of taxesWitholding of taxes
Witholding of taxes
nymufti
 
Latestupdatesandalllatestissuesofincometaxindia 090630091839 Phpapp02
Latestupdatesandalllatestissuesofincometaxindia 090630091839 Phpapp02Latestupdatesandalllatestissuesofincometaxindia 090630091839 Phpapp02
Latestupdatesandalllatestissuesofincometaxindia 090630091839 Phpapp02
gshivnani
 

Similar a Service Tax Issues (20)

GCC VAT Solution Presentation
GCC VAT Solution PresentationGCC VAT Solution Presentation
GCC VAT Solution Presentation
 
Detailed discussion on Service Tax RCM and PCM slide share
Detailed discussion on Service Tax RCM and PCM slide shareDetailed discussion on Service Tax RCM and PCM slide share
Detailed discussion on Service Tax RCM and PCM slide share
 
2. Taxation awareness session - Services Business
2. Taxation awareness session - Services Business2. Taxation awareness session - Services Business
2. Taxation awareness session - Services Business
 
Overview about gst
Overview about gstOverview about gst
Overview about gst
 
Overview about gst
Overview about gstOverview about gst
Overview about gst
 
Finance Bill 2016
Finance Bill 2016Finance Bill 2016
Finance Bill 2016
 
Union budget 2014 for social media
Union budget 2014 for social mediaUnion budget 2014 for social media
Union budget 2014 for social media
 
E filing of income tax returns & tax audit reports for A.Y. 2013-14
E filing of income tax returns & tax audit reports for A.Y. 2013-14E filing of income tax returns & tax audit reports for A.Y. 2013-14
E filing of income tax returns & tax audit reports for A.Y. 2013-14
 
Reverse charge and Latest Issues in Service Tax
Reverse charge and Latest Issues in Service TaxReverse charge and Latest Issues in Service Tax
Reverse charge and Latest Issues in Service Tax
 
Reverse charge and latest issues
Reverse charge and latest issuesReverse charge and latest issues
Reverse charge and latest issues
 
Equalisation Levy - A Comprehensive Analysis
Equalisation Levy - A Comprehensive AnalysisEqualisation Levy - A Comprehensive Analysis
Equalisation Levy - A Comprehensive Analysis
 
Mazars - India Budget (Presentation at IFCCI event on 12 March 2015)
Mazars - India Budget (Presentation at IFCCI event on 12 March 2015)Mazars - India Budget (Presentation at IFCCI event on 12 March 2015)
Mazars - India Budget (Presentation at IFCCI event on 12 March 2015)
 
17 service tax
17 service tax17 service tax
17 service tax
 
GST - Input tax credit
GST - Input tax creditGST - Input tax credit
GST - Input tax credit
 
Income Tax
Income TaxIncome Tax
Income Tax
 
Export Import form India - Tax Saving
Export Import form India - Tax SavingExport Import form India - Tax Saving
Export Import form India - Tax Saving
 
Short Term Course on GST- Input Tax Credit
Short Term Course on GST- Input Tax CreditShort Term Course on GST- Input Tax Credit
Short Term Course on GST- Input Tax Credit
 
Witholding of taxes
Witholding of taxesWitholding of taxes
Witholding of taxes
 
Reverse charge and Latest Issues in Service Tax
Reverse charge and Latest Issues in Service TaxReverse charge and Latest Issues in Service Tax
Reverse charge and Latest Issues in Service Tax
 
Latestupdatesandalllatestissuesofincometaxindia 090630091839 Phpapp02
Latestupdatesandalllatestissuesofincometaxindia 090630091839 Phpapp02Latestupdatesandalllatestissuesofincometaxindia 090630091839 Phpapp02
Latestupdatesandalllatestissuesofincometaxindia 090630091839 Phpapp02
 

Último

Booking open Available Pune Call Girls Wadgaon Sheri 6297143586 Call Hot Ind...
Booking open Available Pune Call Girls Wadgaon Sheri 6297143586 Call Hot Ind...Booking open Available Pune Call Girls Wadgaon Sheri 6297143586 Call Hot Ind...
Booking open Available Pune Call Girls Wadgaon Sheri 6297143586 Call Hot Ind...
Call Girls in Nagpur High Profile
 
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
dipikadinghjn ( Why You Choose Us? ) Escorts
 
20240429 Calibre April 2024 Investor Presentation.pdf
20240429 Calibre April 2024 Investor Presentation.pdf20240429 Calibre April 2024 Investor Presentation.pdf
20240429 Calibre April 2024 Investor Presentation.pdf
Adnet Communications
 
VIP Independent Call Girls in Mira Bhayandar 🌹 9920725232 ( Call Me ) Mumbai ...
VIP Independent Call Girls in Mira Bhayandar 🌹 9920725232 ( Call Me ) Mumbai ...VIP Independent Call Girls in Mira Bhayandar 🌹 9920725232 ( Call Me ) Mumbai ...
VIP Independent Call Girls in Mira Bhayandar 🌹 9920725232 ( Call Me ) Mumbai ...
dipikadinghjn ( Why You Choose Us? ) Escorts
 
Booking open Available Pune Call Girls Talegaon Dabhade 6297143586 Call Hot ...
Booking open Available Pune Call Girls Talegaon Dabhade 6297143586 Call Hot ...Booking open Available Pune Call Girls Talegaon Dabhade 6297143586 Call Hot ...
Booking open Available Pune Call Girls Talegaon Dabhade 6297143586 Call Hot ...
Call Girls in Nagpur High Profile
 
From Luxury Escort Service Kamathipura : 9352852248 Make on-demand Arrangemen...
From Luxury Escort Service Kamathipura : 9352852248 Make on-demand Arrangemen...From Luxury Escort Service Kamathipura : 9352852248 Make on-demand Arrangemen...
From Luxury Escort Service Kamathipura : 9352852248 Make on-demand Arrangemen...
From Luxury Escort : 9352852248 Make on-demand Arrangements Near yOU
 
VVIP Pune Call Girls Katraj (7001035870) Pune Escorts Nearby with Complete Sa...
VVIP Pune Call Girls Katraj (7001035870) Pune Escorts Nearby with Complete Sa...VVIP Pune Call Girls Katraj (7001035870) Pune Escorts Nearby with Complete Sa...
VVIP Pune Call Girls Katraj (7001035870) Pune Escorts Nearby with Complete Sa...
Call Girls in Nagpur High Profile
 
VIP Independent Call Girls in Andheri 🌹 9920725232 ( Call Me ) Mumbai Escorts...
VIP Independent Call Girls in Andheri 🌹 9920725232 ( Call Me ) Mumbai Escorts...VIP Independent Call Girls in Andheri 🌹 9920725232 ( Call Me ) Mumbai Escorts...
VIP Independent Call Girls in Andheri 🌹 9920725232 ( Call Me ) Mumbai Escorts...
dipikadinghjn ( Why You Choose Us? ) Escorts
 
Top Rated Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...
Top Rated Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...Top Rated Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...
Top Rated Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...
Call Girls in Nagpur High Profile
 

Último (20)

Booking open Available Pune Call Girls Wadgaon Sheri 6297143586 Call Hot Ind...
Booking open Available Pune Call Girls Wadgaon Sheri 6297143586 Call Hot Ind...Booking open Available Pune Call Girls Wadgaon Sheri 6297143586 Call Hot Ind...
Booking open Available Pune Call Girls Wadgaon Sheri 6297143586 Call Hot Ind...
 
Gurley shaw Theory of Monetary Economics.
Gurley shaw Theory of Monetary Economics.Gurley shaw Theory of Monetary Economics.
Gurley shaw Theory of Monetary Economics.
 
The Economic History of the U.S. Lecture 20.pdf
The Economic History of the U.S. Lecture 20.pdfThe Economic History of the U.S. Lecture 20.pdf
The Economic History of the U.S. Lecture 20.pdf
 
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
 
Indore Real Estate Market Trends Report.pdf
Indore Real Estate Market Trends Report.pdfIndore Real Estate Market Trends Report.pdf
Indore Real Estate Market Trends Report.pdf
 
20240429 Calibre April 2024 Investor Presentation.pdf
20240429 Calibre April 2024 Investor Presentation.pdf20240429 Calibre April 2024 Investor Presentation.pdf
20240429 Calibre April 2024 Investor Presentation.pdf
 
VIP Independent Call Girls in Mira Bhayandar 🌹 9920725232 ( Call Me ) Mumbai ...
VIP Independent Call Girls in Mira Bhayandar 🌹 9920725232 ( Call Me ) Mumbai ...VIP Independent Call Girls in Mira Bhayandar 🌹 9920725232 ( Call Me ) Mumbai ...
VIP Independent Call Girls in Mira Bhayandar 🌹 9920725232 ( Call Me ) Mumbai ...
 
Booking open Available Pune Call Girls Talegaon Dabhade 6297143586 Call Hot ...
Booking open Available Pune Call Girls Talegaon Dabhade 6297143586 Call Hot ...Booking open Available Pune Call Girls Talegaon Dabhade 6297143586 Call Hot ...
Booking open Available Pune Call Girls Talegaon Dabhade 6297143586 Call Hot ...
 
The Economic History of the U.S. Lecture 23.pdf
The Economic History of the U.S. Lecture 23.pdfThe Economic History of the U.S. Lecture 23.pdf
The Economic History of the U.S. Lecture 23.pdf
 
The Economic History of the U.S. Lecture 30.pdf
The Economic History of the U.S. Lecture 30.pdfThe Economic History of the U.S. Lecture 30.pdf
The Economic History of the U.S. Lecture 30.pdf
 
The Economic History of the U.S. Lecture 21.pdf
The Economic History of the U.S. Lecture 21.pdfThe Economic History of the U.S. Lecture 21.pdf
The Economic History of the U.S. Lecture 21.pdf
 
From Luxury Escort Service Kamathipura : 9352852248 Make on-demand Arrangemen...
From Luxury Escort Service Kamathipura : 9352852248 Make on-demand Arrangemen...From Luxury Escort Service Kamathipura : 9352852248 Make on-demand Arrangemen...
From Luxury Escort Service Kamathipura : 9352852248 Make on-demand Arrangemen...
 
Mira Road Awesome 100% Independent Call Girls NUmber-9833754194-Dahisar Inter...
Mira Road Awesome 100% Independent Call Girls NUmber-9833754194-Dahisar Inter...Mira Road Awesome 100% Independent Call Girls NUmber-9833754194-Dahisar Inter...
Mira Road Awesome 100% Independent Call Girls NUmber-9833754194-Dahisar Inter...
 
Vip Call US 📞 7738631006 ✅Call Girls In Sakinaka ( Mumbai )
Vip Call US 📞 7738631006 ✅Call Girls In Sakinaka ( Mumbai )Vip Call US 📞 7738631006 ✅Call Girls In Sakinaka ( Mumbai )
Vip Call US 📞 7738631006 ✅Call Girls In Sakinaka ( Mumbai )
 
02_Fabio Colombo_Accenture_MeetupDora&Cybersecurity.pptx
02_Fabio Colombo_Accenture_MeetupDora&Cybersecurity.pptx02_Fabio Colombo_Accenture_MeetupDora&Cybersecurity.pptx
02_Fabio Colombo_Accenture_MeetupDora&Cybersecurity.pptx
 
The Economic History of the U.S. Lecture 25.pdf
The Economic History of the U.S. Lecture 25.pdfThe Economic History of the U.S. Lecture 25.pdf
The Economic History of the U.S. Lecture 25.pdf
 
VVIP Pune Call Girls Katraj (7001035870) Pune Escorts Nearby with Complete Sa...
VVIP Pune Call Girls Katraj (7001035870) Pune Escorts Nearby with Complete Sa...VVIP Pune Call Girls Katraj (7001035870) Pune Escorts Nearby with Complete Sa...
VVIP Pune Call Girls Katraj (7001035870) Pune Escorts Nearby with Complete Sa...
 
VIP Independent Call Girls in Andheri 🌹 9920725232 ( Call Me ) Mumbai Escorts...
VIP Independent Call Girls in Andheri 🌹 9920725232 ( Call Me ) Mumbai Escorts...VIP Independent Call Girls in Andheri 🌹 9920725232 ( Call Me ) Mumbai Escorts...
VIP Independent Call Girls in Andheri 🌹 9920725232 ( Call Me ) Mumbai Escorts...
 
Stock Market Brief Deck (Under Pressure).pdf
Stock Market Brief Deck (Under Pressure).pdfStock Market Brief Deck (Under Pressure).pdf
Stock Market Brief Deck (Under Pressure).pdf
 
Top Rated Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...
Top Rated Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...Top Rated Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...
Top Rated Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...
 

Service Tax Issues

  • 1. SERVICE TAX, CENVAT CREDIT RULES AND SELECTED ISSUES BY C A S H A I L E S H R A T H I ACA, M.Com B A H E T I & S O M A N I Chartered Accountants www.bandsindia.com
  • 2.
  • 3.
  • 4.
  • 5. internal allocation of duties & cesses WHAT AGAINST WHAT     SHE     Education Cess     Service Tax     Excise Duty/CVD/ SHE Education Cess Service Tax Excise Duty Utilisation Availment
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.
  • 11.
  • 12.
  • 13.
  • 14. COMPOSITE OUTPUT : OPTIONS NA %  % Service Provider not maintaining separate records (input side) NA %  % Manufacturer not maintaining separate records (input side) 8%    Service Provider not maintaining separate records (output side) 10%    Manufacturer not maintaining separate records (output side) NA    Manufacturer/Service Provider maintaining separate records Consequence on Output SERVICES Capital Goods INPUT TAX SITUATION
  • 15.
  • 16.
  • 17.
  • 18.
  • 19.
  • 20.
  • 21.
  • 22.
  • 23.
  • 24.
  • 25.
  • 26.