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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

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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
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  • 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
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  • 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
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